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762 Section 148 Notice Cases: Gujarat HC Adheres to SC Ruling in Ashish Agarwal
Case Law Details
- Case Name
- D G Patel Construction Pvt Ltd Vs Union of India (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All High Courts, Gujarat High Court
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D G Patel Construction Pvt Ltd. & 761 Others Vs Union of India (Gujarat High Court)
In a recent ruling, the Gujarat High Court has echoed the Supreme Court’s decision in the case of Union of India and Others vs. Ashish Agarwal, wherein it addressed a group of petitions challenging the constitutional validity of Notification No. 20/2021 dated 31.03.2021 as well as Notification No. 38/2021 dated 27.04.2021 and consequential notices under Section 148 of the Income Tax Act.
Background and Constitutional Challenge
The petitions, led by Special Civil Application No. 12621 of 2021, contes...
