Recently we have seen various High Court’s passing judgement in favour of assessee in relation to notice being issued u/s 148 of the Income tax Act after 01.04.2021 following the old section i.e. before the amendment by Finance Act, 2021.
All the judgements in favour of assessee were passed after considering and relying on the observations and judgement of Hon’ble Allahabad High Court and now Revenue has filed a SLP against judgement by Allahabad High Court and Hon’ble Supreme court has issued a notice in relation to such SLP filed.
Next hearing in this regard has been fixed on 15.03.2022.
Let’s see what Supreme court has to say on this issue.
To download copy of notice issued by Hon’ble Supreme court against SLP CLICK HERE.
Read earlier High Court order’s:
- Allahabad High court Order
- Rajasthan High Court Order
- Delhi High Court Order
- Rajasthan High court Division bench Order
- Calcutta High Court Order
- Madras High Court.
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