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ThynkTax /Tax Reference /Case Laws /Mon Mohan Kohli - Section 148 notices

Mon Mohan Kohli - Section 148 notices

High Court·2021·ITR
Facts

Section 148 reassessment notices issued in April-June 2021 after the new scheme came into force on 01-04-2021.

Issue

Validity.

Held

Notices invalid - must follow the new Section 148A procedure (later modified by Ashish Agarwal).

Ratio

Procedural transition rules strictly construed.

Related judgments on the same sections

Supreme Court of India · 2022
Ashish Agarwal - Companion ruling

Facts: Companion order to the lead Ashish Agarwal case on transitional reassessment notices. Issue: Procedural application across all pendin…

Supreme Court of India · 2010
Kelvinator of India

Facts: Notice for reassessment issued under old Section 147/148. Issue: When can the AO reopen an assessment - "reason to believe" requireme…

Supreme Court of India · 2022
Ashish Agarwal - Reassessment scheme

Facts: Reassessment notices issued under old Section 148 between April-June 2021 challenged after enactment of new reassessment scheme. Issu…

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