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Ashish Agarwal - Companion ruling

Supreme Court of India·2022·ITR
Facts

Companion order to the lead Ashish Agarwal case on transitional reassessment notices.

Issue

Procedural application across all pending notices.

Held

All notices under old Section 148 issued between 01-04-2021 and 30-06-2021 to be treated as notices under new Section 148A(b).

Ratio

Uniform transitional interpretation across jurisdictions.

Related judgments on the same sections

Supreme Court of India · 2010
Kelvinator of India

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