Union of India v. Ashish Agarwal

444 ITR 1Supreme Court of India2022#126 most cited

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.

524

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2026.

Also referred to as

Union of India v. Ashish Agarwal · Section 148 notice validity · reassessment notices after April 1 2021 · amended reassessment provisions · Section 148A(b) conversion · Article 142 directions · unamended Section 148 · reopening assessment procedure · Section 148A(d) order · time limit for reassessment

Also reported as

138 Taxmann.com 642022 SCC OnLine SC 543286 Taxmann 1831 SCC 617

Sections most often in play

Section 148Section 147Section 148ASection 151Section 149Section 144BSection 143(3)Section 250
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Issues it is cited on

section 149a(c)section 149a(d)section 148a(c)section 149asection 151(i)section 148 noticesection 149(1)(a)section 148a(a)section 3(1)section 151(ii)order under section 148a(d)section 149(1)

Judgments citing Union of India v. Ashish Agarwal

M/S. Crystal Granite and Marble Private Limited, Ramanagaram vs. Deputy Commissioner of Income-Tax, Circle-2(1)(1), Bangalore

In the result, the appeal of the assessee is allowed for statistical purposes and Stay Petition is dismissed as infructuous

ITA 405/BANG/2023[2017-18]Status: DisposedITAT Bangalore17 Aug 2023AY 2017-18

Bench: Shri George George K & Shri Laxmi Prasad Sahus.P No.29/Bang/2023 Assessment Year: 2017-18

For Appellant: Shri Rajgopal, C.AFor Respondent: Smt. Vidya K, JCIT (DR)
Section 147Section 148Section 148ASection 250

…order and before the AO it could not justify the additions made. She further submitted that the AO issued notice as per the CBDT Instruction No.01/2022 dated 11/05/2022 vide judgment of the Hon’ble Supreme Court in the case of Ashis Agarwal reported in [2022] 138 Taxmann.com 64 order dated 04/05/2022. In subsequent proceedings, the AO has followed all the procedures. Therefore, the order of the AO should be upheld. 23 of page 24 ITA No.405/Bang/2023 S.P No.29/Bang/2023 8 After hearing rival contentions, we noted that the case was completed u/s 143(3) of the Act and subsequently, it has been reopened u/s 148 of…

Principal Commissioner of Income Tax 5 Kolkata vs. Kuntal Prasad Chatterjee

ITAT/224/2022HC Calcutta20 Dec 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 148Section 148A

…O-30 & 31 IN THE HIGH COURT AT CALCUTTA Civil Appellate Jurisdiction ORIGINAL SIDE APOT/223/2022 IA NO.GA/1/2022 MEENAKSHI TEA COMPANY LIMITED -Versus- UNION OF INDIA AND ORS. APOT/224/2022 IA NO.GA/1/2022 MEENAKSHI TEA COMPANY LIMITED -Versus- UNION OF INDIA AND ORS. Appearance: Mr. J. P. Khaitan, Sr. Adv. Mr. Mrigank Kejriwal, Adv. Mr. S. Rudra, Adv. ...for the appellant. Mr. Smarajit Roychowdhury, Adv. ...for the respondent. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 2nd January, 2023. The Court : We have heard…

L & T Infra Debt Fund Ltd., Mumbai vs. CIT (Exemption), Mumbai

In the result, appeal filed by the assessee is dismissed

ITA 809/MUM/2021[2016-17]Status: DisposedITAT Mumbai29 Sept 2022AY 2016-17
Section 10(47)Section 148Section 148ASection 263

…THE INCOME TAX APPELLATE TRIBUNAL “A” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 809/Mum/2021 (A.Y. 2016-17) Vs. CIT(Exemption) L&T Infra Debt Fund Limited Plot 177, Brindavan Room No. 617 Building, CST Road 6th Floor Kalina Santacruz East Piramal Chamber Mumbai-400 098. Lal Baug, Parel Mumbai-400 012. PAN : AACCL4493R (Appellant) (Respondent) Assessee by Shri Alpesh Dharod Department by Smt. Shailja Rai Date of Hearing 22.09.2022 Date of Pronouncement 29.09.2022 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the order dated 22.3.2021…

Ani Techonologies Private Limited vs. Central Board of Direct Taxes

WP/17293/2021HC Karnataka26 Sept 2022

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

Section 148Section 148A

…idity and correctness of such notices issued under Section 148 of the IT Act by the respondent-revenue after 01.04.2021 by invoking pre- amendment provisions came up for consideration before the Apex Court in the Union of India Vs. Ashish Agarwal – (2022) 138 Taxmann.com 64 (SC), wherein the following directions were issued by the Apex Court: “10. In view of the above and for the reasons stated above, the present Appeals are ALLOWED IN PART. The impugned common judgments and orders passed by the High Court of Judicature at Allahabad in 4 W.T. No.524/2021 and other allied tax appeals/petitions,…