2022 (5) TMI 1467

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....ior Standing Counsel for IT Department ORDER 1. The Court has been shown the Judgment dated 4th May 2022, passed by the Supreme Court of India in Civil Appeal No.3005 of 2022 and batch (Union of India & others v. Ashish Agarwal), where the issue taken up for consideration was the correctness of the orders passed by the High Courts of Delhi, Rajasthan, Calcutta, Madras and Bombay on the question ....

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....nder which similar notices which were issued after 01.04.2021 issued under section 148 of the Act are set aside and shall be governed by the present order and shall stand modified to the aforesaid extent. The present order is passed in exercise of powers under Article 142 of the Constitution of India so as to avoid any further appeals by the Revenue on the very issue by challenging similar judgmen....