https://www.taxtmi.com/caselaws?id=304412 The High Court of Gujarat addressed the validity of notices issued under the unamended Section 148 of the Income Tax Act, following the Supreme Court's judgment in Union of India vs. Ashish Agarwal. The Supreme Court deemed such notices as issued under Section 148A, dispensed with the enquiry requirement, and outlined the procedure under Section 148A. The judgment's applicability was nationwide, affecting similar cases. The High Court granted liberty to file fresh writ applications for issues beyond Section 148, aligning with the Supreme Court's directives. en-us Thu, 05 May 2022 00:00:00 +0530 Sat, 24 Sep 2022 08:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304412 The High Court of Gujarat addressed the validity of notices issued under the unamended Section 148 of the Income Tax Act, following the Supreme Court's judgment in Union of India vs. Ashish Agarwal. The Supreme Court deemed such notices as issued under Section 148A, dispensed with the enquiry requirement, and outlined the procedure under Section 148A. The judgment's applicability was nationwide, affecting similar cases. The High Court granted liberty to file fresh writ applications for issues beyond Section 148, aligning with the Supreme Court's directives. Case-Laws Income Tax Thu, 05 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304412