https://www.taxtmi.com/caselaws?id=425501 The High Court dismissed the writ petition challenging a notice under section 148 of the Income Tax Act issued post-31st March 2021, following the Supreme Court's judgment in Union of India & Ors. v. Ashish Agarwal. The Supreme Court directed that such notices should be deemed to have been issued under amended section 148A, requiring assessing officers to provide information to assessees within thirty days. The order aimed to streamline proceedings and avoid further appeals, with pending cases to be governed by the Supreme Court's guidelines. The High Court instructed the assessing officer to proceed with reassessment in line with the Supreme Court's directives. en-us Wed, 20 Jul 2022 00:00:00 +0530 Fri, 23 Sep 2022 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425501 The High Court dismissed the writ petition challenging a notice under section 148 of the Income Tax Act issued post-31st March 2021, following the Supreme Court's judgment in Union of India & Ors. v. Ashish Agarwal. The Supreme Court directed that such notices should be deemed to have been issued under amended section 148A, requiring assessing officers to provide information to assessees within thirty days. The order aimed to streamline proceedings and avoid further appeals, with pending cases to be governed by the Supreme Court's guidelines. The High Court instructed the assessing officer to proceed with reassessment in line with the Supreme Court's directives. Case-Laws Income Tax Wed, 20 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425501