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1 - 10 of 41 (0.76 seconds)Section 148 in The Income Tax Act, 1961 [Entire Act]
Infineon Technologies India Pvt. Ltd. vs Asst. Commissioner Of Income Tax on 26 April, 2019
In Hexaware Technologies Ltd. v. Asst. CIT [(2024)
464 ITR 430 (Bom); 2024 SCC OnLine Bom 1249.] , a specific
issue with respect to the validity of the notice came to be raised with
it being argued that once the scheme of faceless reassessment had
come to be promulgated, the jurisdictional Assessing Officer would
stand denuded of jurisdiction. It must at the outset be noted that
apart from the Faceless Reassessment Scheme, 2022 itself and the
instructions which were provided to counsel appearing for the
Revenue, most of the High Courts do not appear to have had the
benefit of reviewing the copious material which Mr. Chawla has so
painstakingly assimilated and placed for our consideration. They
also do not appear to have had the advantage of a principled stand of
the respondents having been placed on the record of those
proceedings.
Union Of India vs Ashish Agarwal on 4 May, 2022
67. Additionally, the period from the date of decision in Union of
India & Ors. v. Ashish Agarwal till the date of providing material,
as required to the accompanied with a notice under Section 148A(b)
of the Act, is required to be excluded.