FL-0033Fault Lines · Tax · Wanted
Reassessment Notices after the 2021 Amendment
Scope
Tens of thousands of notices issued under the repealed procedure, quashed by High Courts and then saved by the Supreme Court.
Authorities to start from
- Union of India v. Ashish Agarwal, (2023) 1 SCC 617
- Income-tax Act, 1961, §§ 148–149 (as amended by Finance Act, 2021)
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