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2022 (5) TMI 1472 - HC - Income TaxReopening of assessment u/s 147 - prior approval of specified authority u/s 148A(a) - Scope of new provision section 148A - Validation of notices after quashed by various High Courts - conducting of enquiries or issuance of show-cause notice or passing of order u/s 148A - HELD THAT:- Hon’ble Apex Court in the judgment of Union of India & Ors. vs. Ashish Agarwal [2022 (5) TMI 240 - SUPREME COURT] partially set aside the order and judgment passed by the Hon’ble High Court Judicature at Allahabad in Writ Tax [2021 (10) TMI 517 - ALLAHABAD HIGH COURT] and other Writ Tax Petitions. The order also covers the judgments passed by various other High Courts including this court in Tata Communications Transformation Services Limited V/s. Assistant Commissioner of Income Tax 14(1) & Ors [2022 (4) TMI 44 - BOMBAY HIGH COURT]
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