Reassessment Juridisction limit

This decision reinforces a pro-revenue, process-validating approach under the post-2021 reassessment regime. 

The Court upholds the expanded procedural architecture under Section 148A, recognizing that information-based triggers (Insight portal / NMS data) can validly initiate reassessment. 

It clarifies that limitation must be computed after factoring statutory exclusions, including time granted to the assessee, even via corrigenda. 

Importantly, the Court signals that writ courts will not enter into factual adjudication (e.g., NRI status, exemption claims, source of funds) at the threshold stage where prima facie material exists.