2026 (7) TMI 1724

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....Rai, SSC with Mr. Ashvini Kumar and Mr. Rishabh Nangia, JSC. For the Respondent : None ORDER CM APPL. 42892/2026 (Exemption) 1. Allowed, subject to all just exceptions. 2. Application stands disposed of. ITA 519/2026 3. The present appeal is directed against the order dated 28.10.2025 passed by the Income Tax Appellate Tribunal, Bench 'C' in ITA No. 2996/Del/2025 (hereinafter ....

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....ment tax regime, however due to the introduction of new reassessment tax regime from 01-04-2021 and in the compliance of the Hon'ble Supreme Court Order in the case of Ashish Agarwal notice u/s. 148A(b) of the Act was issued on 01-06-2022 and consequent order under section 148A(d) of the Act on 21-07-2022. The case of the assessee relates to the A.Y. 2017-18 and the notice /order was issued on 21-....

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....er and not Principal Commissioner, thus order under section 148A(d) and notice under section 148 issued on basis of approval granted by Principal Commissioner were to be quashed and set aside. 6. The Ld. Sr. DR has relied the order of the lower authorities and submitted that the notice/ order was issued as per the directions of the Hon'ble Supreme Court in the case of Ashish Agarwal [2022....