Search Results Page
Search Results
1 - 10 of 46 (0.36 seconds)Union Of India vs Ashish Agarwal on 4 May, 2022
81. This court in Union of India v. Ashish Agarwal [(2022) 444 ITR
1 (SC); (2023) 1 SCC 617.] directed the Assessing Officers to "pass
orders in terms of section 148A(d) in respect of each of the assessees
concerned". Further, it directed the Assessing Officers to issue a
notice under section 148 of the new regime "after following the
procedure as required under section 148A". Although this court
waived off the requirement of obtaining prior approval under section
148A(a) and section 148A(b), it did not waive the requirement for
section 148A(d) and section 148. Therefore, the Assessing Officer
was required to obtain prior approval of the specified authority
according to section 151 of the new regime before passing an order
under section 148A(d) or issuing a notice under section 148. These
notices ought to have been issued following the time limits specified
under section 151 of the new regime read with the Taxation and
other Laws (Relaxation and Amendment of Certain Provisions) Act,
2020, where applicable."