SC judgment in Ashish Agarwal applies to section 148 notices issued during 01st April, 2021 to 30th June, 2021

Nagesh Trading CO. Vs ITO (Delhi High Court)

Directions given by the Supreme Court in Ashish Agarwal (supra) were applicable to cases, where notices under Section 148 of the Act had been issued during the period 01^st April, 2021 to 30^th June, 2021 – which is not the case in the present matter.

Consequently, the show cause notice dated 2^nd June, 2022 as well as the order passed under Section 148A(d) of th

Please become a Premium member. If you are already a Premium member, login here to access the full content.