SC ruled in Revenue’s favour in TOLA batch of re-assessment cases; TOLA will extend time limit in reassessment cases, specifies tests to be applied for relevant assessment years in old & new regime; Directions in Ashish Agarwal judgment will extend to all 90,000 show cause notices; Allahabad HC judgment in Rajeev Bansal, Bombay HC judgment, Rajasthan HC judgment, Orissa HC judgment, Delhi HC judgments are set aside to extent of observations of SC judgment ; Revenue appeals allowed in above terms.