Case Law Details
Case Name : Union of India Vs Ashish Agarwal (Supreme Court of India)
Appeal Number : Civil Appeal No. 3005/2022
Date of Judgement/Order : 04/05/2022
Related Assessment Year :
Courts :
Supreme Court of India
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Union of India Vs Ashish Agarwal (Supreme Court)
Hon. Supreme Court Validates Section 148 Notices issued after 31st March 2021- Surprising Turn of Events
Introduction: –
Various High Courts had quashed reassessment notices issued u/s 148 of the act, on the ground that the same are bad in law in view of the new reassessment procedure, against such orders the Revenue had preferred an appeal before The Hon. Supreme Court.
Contention raised by the Revenue:
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Whether cases of income escaping less than 50 lacs are also vaild
Jai Shree Krishna, nicely summarised, thanks a lot Sir.