Allahabad HC Quashes section 148 Notices issued Post 31.03.2021

Ashok Kumar Agarwal Vs Union of India and 2 Others (Allahabad High Court)

Ashok Kumar Agarwal (the Petitioner) had filed a Petition to challenge the initiation of re-assessment proceedings under Section 148 of the Income Tax Act, 1961 (the IT Act) for different Assessment Years (AYs).

The Petitioners contended that all the impugned re-assessment proceedings had been initiated upon notices issued after April 01, 2021 and the Finance Act, 2

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