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Relief to MakeMyTrip: Delhi HC quashes Reassessment Notice for AY 2015–16 as time-barred, citing TOLA inapplicability

Update / Judgement Date

13 Apr 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderIncome Tax

The Delhi High Court granted relief to MakeMyTrip by quashing a reassessment notice for Assessment Year 2015-16, holding it to be time-barred and citing the inapplicability of the TOLA (Taxation Laws (Amendment) Act). The court found that the reassessment notice was issued beyond the permissible time limit and that the provisions of TOLA, which extended certain limitation periods, did not apply to this particular case.