https://www.taxtmi.com/caselaws?id=309879 The Supreme Court modified judgments to allow reassessment proceedings under amended provisions of the Income Tax Act, applying new provisions to past assessment years. The Court emphasized protecting assessee rights and public interest, ensuring Revenue is not left remediless. The decision in the Ashish Agarwal case was applied nationwide to similar cases post 01.04.2021, with instructions for compliance issued by the Central Board of Direct Taxes. The batch of writ petitions was disposed of in line with the Supreme Court's judgment, with no costs ordered. en-us Mon, 13 Jun 2022 00:00:00 +0530 Wed, 08 Apr 2026 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309879 The Supreme Court modified judgments to allow reassessment proceedings under amended provisions of the Income Tax Act, applying new provisions to past assessment years. The Court emphasized protecting assessee rights and public interest, ensuring Revenue is not left remediless. The decision in the Ashish Agarwal case was applied nationwide to similar cases post 01.04.2021, with instructions for compliance issued by the Central Board of Direct Taxes. The batch of writ petitions was disposed of in line with the Supreme Court's judgment, with no costs ordered. Case-Laws Income Tax Mon, 13 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309879