https://www.taxtmi.com/caselaws?id=305152 The Hon'ble Apex Court partially set aside the High Court of Judicature at Allahabad's order and judgment, issuing directions including deeming section 148 notices as issued under section 148A. The requirement of prior approval for conducting inquiries under section 148A(a) was waived for notices issued under the unamended Act. Assessing officers were directed to pass orders under section 148A(d) for each assessee. All defenses and rights under the Finance Act, 2021, and the law were preserved. The judgment quashed assessment orders, allowing aggrieved parties to challenge them, and instructed the Revenue to restart the process as per the Apex Court's directions. en-us Thu, 05 May 2022 00:00:00 +0530 Fri, 18 Nov 2022 20:30:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305152 The Hon'ble Apex Court partially set aside the High Court of Judicature at Allahabad's order and judgment, issuing directions including deeming section 148 notices as issued under section 148A. The requirement of prior approval for conducting inquiries under section 148A(a) was waived for notices issued under the unamended Act. Assessing officers were directed to pass orders under section 148A(d) for each assessee. All defenses and rights under the Finance Act, 2021, and the law were preserved. The judgment quashed assessment orders, allowing aggrieved parties to challenge them, and instructed the Revenue to restart the process as per the Apex Court's directions. Case-Laws Income Tax Thu, 05 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305152