Supreme Court of India
Union of India & Ors. v. Ashish Agarwal
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1 Supreme Court bench has cited this judgment.
From the headnote
Income Tax Act, 1961: ss.148 to 151, ss. 147 to 151(as amended by the Finance Act, 2021) – Issuance of notice where income has escaped assesssment – On facts, substituted ss.147 to 151 of the 1961 Act by the Finance Act, 2021 came into force on 01.04.2021 – However, after 01.04.2021, the Revenue issued reassessment notices under the erstwhile ss. 148 to 151 of the unamended IT Act – Quashed by the High Court on the ground that the same are bad in law in view of new provisions-ss. 147 to 151 – On appeal, held: Amended provisions prescribe the procedure governing initiation of reassessment…
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