2025 (5) TMI 831

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....ishek Singhvi, Advs. For the Respondents Through: Mr. Abhishek Maratha, Mr. Apoorv Agarwal, Mr. Parth Samwal, Mr. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel & Mr. Himanshu Gaur, Advs. ORDER PER 1. The petitioner [Assessee] has filed the present petition, inter alia, impugning a notice dated 04.11.2022 [the impugned notice] issued under Section 148 of the Inc....

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....irections for considering the said notices as the notices issued under Section 148A(b) of the Act and further granted time to the Assessing Officer to supply the material on which such notices were premised. 3. In compliance with the directions issued by the Supreme Court in the case of Union of India & Ors. v. Ashish Agarwal (supra), the Assessing Officer [AO] provided information and material t....

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....According to the Assessee, the same was beyond the period as stipulated. 6. In the present case, the period of six years from the end of the assessment year for issuing a notice under Section 148 of the Act expired on 31.03.2021. Thus, in terms of Section 149 of the Act, a notice under Section 148 of the Act could not be issued. However, the said period was extended by the Taxation and Other Laws....

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....n which the Supreme Court had rendered the decision in Union of India & Ors. v. Ashish Agarwal (supra) is required to be excluded in terms of the fifth proviso to Section 149 (1) of the Act. Additionally, the time provided till the date of providing the material, which should have accompanied a notice under Section 148A (b) of the Act, as well as the time available to the assessee to respond to th....