What is Union of India v. Ashish Agarwal authority for?

Notices issued under the unamended Section 148 of the Income-tax Act between April 1, 2021, and May 4, 2022, must be treated as notices issued under the new Section 148A(b) of the amended law. This requires the Assessing Officer to follow the procedure prescribed under the amended reassessment provisions, including issuing an order under Section 148A(d) before a fresh notice under Section 148.

How many judgments cite Union of India v. Ashish Agarwal?

524 judgments on BharatTax cite Union of India v. Ashish Agarwal (444 ITR 1), spanning 2022 to 2026.

Which sections of the Income Tax Act does Union of India v. Ashish Agarwal come up under?

It is most often cited in judgments turning on Section 148, Section 147, Section 148A, Section 151, Section 149, Section 144B.

Union of India v. Ashish Agarwal (444 ITR 1)

Salim, Saharanpur vs. Income Tax Officer, Saharanpur

ITA 4513/DEL/2025[2014-15]Status: DisposedITAT Delhi27 Aug 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara

For Appellant: Sh. Anil Jain, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 13ASection 148Section 148ASection 29A

…after 31.03.2021 but under the unamended provisions relating to the re-assessment of income that had escaped assessment. 4. The Revenue appealed the decisions rendered by various High Courts to the Supreme Court of India. In Union of India v. Ashish Agarwal: 2022 SCC OnLine SC 543 which was one of such appeals arising from the decision of the Allahabad High Court the Supreme Court delivered its decision on 04.05.2022, whereby it concurred with the view that the amended provisions which came into force after 31.03.2021 would be applicable to notices issued thereafter. However, the Supreme Court also issued certai…

Salim, Saharanpur vs. Income Tax Officer, Saharanpur

ITA 4512/DEL/2025[2013-14]Status: DisposedITAT Delhi27 Aug 2025AY 2013-14

Bench: Sh. Satbeer Singh Godaraita No. 4512/Del/2025 : Asstt. Year: 2013-14 Ita No. 4513/Del/2025 : Asstt. Year: 2014-15 Salim, Vs Income Tax Officer, Khairdee, Vill.-Maganpura, Post- Saharanpur, Badshaibagh Behat, Saharanpur, Uttar Pradesh-247001 Uttar Pradesh-247121 (Appellant) (Respondent) Pan No. Gxmps2271C Assessee By: Sh. Anil Jain, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 27.08.2025 Date Of Pronouncement: 27.08.2025 Order These Assessee’S Twin Appeals

For Appellant: Sh. Anil Jain, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 13ASection 148Section 148ASection 29A

…after 31.03.2021 but under the unamended provisions relating to the re-assessment of income that had escaped assessment. 4. The Revenue appealed the decisions rendered by various High Courts to the Supreme Court of India. In Union of India v. Ashish Agarwal: 2022 SCC OnLine SC 543 - which was one of such appeals arising from the decision of the Allahabad High Court - the Supreme Court delivered its decision on 04.05.2022, whereby it concurred with the view that the amended provisions which came into force after 31.03.2021 would be applicable to notices issued thereafter. However, the Supreme Court also issued ce…

Shri. Ganesh Agencies, Bidar vs. Income Tax Officer, Ward-1, Bidar

In the result both the appeals are dismissed

ITA 1829/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 Aug 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2017-18

For Respondent: Shri Subramaniam, Jt. CIT(DR)(ITAT), Bengaluru

Section 142Section 144Section 144BSection 147Section 148Section 44ASection 69

…nd of appeal challenging the reopening of the assessment contesting that the notice issued under section 148 of the act dated 24/6/2021 was not enforceable in law and contrary to law laid down by the Supreme Court in Union of India versus Rajeev Bansal (2023) 1 SCC 617 and consequently the entire proceedings is void ab initio. Therefore, the assessee has challenged the appellate order on the issue of reopening of the assessment. 6. The learned assessing officer has challenged the appellate order for the reason that the learned CIT – A deleted the addition of ₹ 14,514,700 without allowing the opportunity to the a…

Income Tax Officer, Ward-1, Bidar vs. Shri Ganesh Agencies, Bidar

In the result both the appeals are dismissed

ITA 1476/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 Aug 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2017-18

For Respondent: Shri Subramaniam, Jt. CIT(DR)(ITAT), Bengaluru

Section 142Section 144Section 144BSection 147Section 148Section 44ASection 69

…nd of appeal challenging the reopening of the assessment contesting that the notice issued under section 148 of the act dated 24/6/2021 was not enforceable in law and contrary to law laid down by the Supreme Court in Union of India versus Rajeev Bansal (2023) 1 SCC 617 and consequently the entire proceedings is void ab initio. Therefore, the assessee has challenged the appellate order on the issue of reopening of the assessment. 6. The learned assessing officer has challenged the appellate order for the reason that the learned CIT – A deleted the addition of ₹ 14,514,700 without allowing the opportunity to the a…

Income Tax Officer, Ward-10(1), Delhi vs. Pawan Goyal, Delhi

In the result, appeals of Revenue in ITA Nos

ITA 5538/DEL/2024[2015-16]Status: DisposedITAT Delhi26 Aug 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Shri Anurag S. Daria, Sr. DR

Section 148Section 148ASection 149

…expiry of period of limitation for issuing a notice U/s.148 as was extended by TOLA - It was further noted that period from 1-6-2021 and date of decision of Supreme Court on 4-5-2022 in Union of India v. Ashish Agarwal [2022] 138 taxmann.com 64/286 Taxman 183/444 ITR 1 and period from date of said decision till date of providing material, as required to be accompanied with a notice U/s.148A(b), was required to be excluded by virtue of third proviso to Sec.149(1) - Further, time granted to assessee to respond to notice Dtd.30-5-2022 was also required to be excluded by virtue of third proviso to Sec.149(1) - Whethe…

Income Tax Officer, Ward 10(1), Delhi vs. Pawan Goyal, Delhi

In the result, appeals of Revenue in ITA Nos

ITA 5537/DEL/2024[2014-15]Status: DisposedITAT Delhi26 Aug 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Shri Anurag S. Daria, Sr. DR

Section 148Section 148ASection 149

…expiry of period of limitation for issuing a notice U/s.148 as was extended by TOLA - It was further noted that period from 1-6-2021 and date of decision of Supreme Court on 4-5-2022 in Union of India v. Ashish Agarwal [2022] 138 taxmann.com 64/286 Taxman 183/444 ITR 1 and period from date of said decision till date of providing material, as required to be accompanied with a notice U/s.148A(b), was required to be excluded by virtue of third proviso to Sec.149(1) - Further, time granted to assessee to respond to notice Dtd.30-5-2022 was also required to be excluded by virtue of third proviso to Sec.149(1) - Whethe…

Income Tax Officer, Ward-10(1), Delhi vs. Pawan Goyal, Delhi

In the result, appeals of Revenue in ITA Nos

ITA 5536/DEL/2024[2013-14]Status: DisposedITAT Delhi26 Aug 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Shri Anurag S. Daria, Sr. DR

Section 148Section 148ASection 149

…expiry of period of limitation for issuing a notice U/s.148 as was extended by TOLA - It was further noted that period from 1-6-2021 and date of decision of Supreme Court on 4-5-2022 in Union of India v. Ashish Agarwal [2022] 138 taxmann.com 64/286 Taxman 183/444 ITR 1 and period from date of said decision till date of providing material, as required to be accompanied with a notice U/s.148A(b), was required to be excluded by virtue of third proviso to Sec.149(1) - Further, time granted to assessee to respond to notice Dtd.30-5-2022 was also required to be excluded by virtue of third proviso to Sec.149(1) - Whethe…