AO Must Share Information and Pass Speaking Order: Allahabad HC

Arjun Sahu Vs ACIT (Allahabad High Court)

The Allahabad High Court heard four connected writ petitions filed by Arjun Sahu, Syed Quamer Abbas Zaidy, Shashi Kiran, and Nikhil Nirwal, all challenging reassessment proceedings initiated under Section 148 of the Income Tax Act, 1961. The petitioners contended that the reassessment notices were issued after the Finance Act (No. 2) of 2024, which introduced amendments to Section 148-A effective from 1 September 20

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