https://www.taxtmi.com/highlights?id=73429 Validity of reassessment proceedings - New regime u/s 148A - The impugned notice dated 30.03.2021 ought to have been decided in accordance with the new provisions with effect from 01.04.2021 in terms of decision of Ashish Agarwal [2022 (5) TMI 240 - SUPREME COURT] as it has been admittedly served on the petitioner only on 07.04.2021 in terms of annexure to Section 142(1) notice dated 16.08.2021. - HC en-us Wed, 06 Dec 2023 14:46:44 +0530 Wed, 06 Dec 2023 14:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73429 Validity of reassessment proceedings - New regime u/s 148A - The impugned notice dated 30.03.2021 ought to have been decided in accordance with the new provisions with effect from 01.04.2021 in terms of decision of Ashish Agarwal [2022 (5) TMI 240 - SUPREME COURT] as it has been admittedly served on the petitioner only on 07.04.2021 in terms of annexure to Section 142(1) notice dated 16.08.2021. - HC Highlights Income Tax Wed, 06 Dec 2023 14:46:44 +0530 https://www.taxtmi.com/highlights?id=73429