{"id":26891,"date":"2022-05-05T16:10:46","date_gmt":"2022-05-05T10:40:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/uoi-v-ashsih-agarwal-sc-www-itatonline-org\/"},"modified":"2022-07-18T07:00:51","modified_gmt":"2022-07-18T01:30:51","slug":"uoi-v-ashsih-agarwal-sc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/uoi-v-ashsih-agarwal-sc-www-itatonline-org\/","title":{"rendered":"UOI v. Ashsih Agarwal (2022) 444 ITR 1\/ 213 DTR 217\/ 326 CTR 473\/ 286 Taxman 183  (SC) www.itatonline .org.Editorial : Decisions of the Allahabad , Calcutta , Rajasthan , Delhi, Chattisgarh , Bombay and Madras High Court modified.  Ashok Kumar Agarwal v .UOI ( 2021) 439 ITRR 1 ( All)(HC),  Bagaria Properties and Investment Pvt Ltd v .UOI (2021) 441 ITR 359 ( Cal)(HC) Manoj Jain v .UOI (2021) 441 ITR 359 ( Cal )(HC) , Manoj Jain v. UOI ( 2021) 441 ITR  418 ( Cal)(HC), BRIP Infra Pvt Ltd v.ITO ( 2022)440 ITR 300 ( Raj)(HC), Sudesh Taneja v .ITO ( 2022) 442 ITR 289 ( Raj)(HC), Mon Mohan Kholi v .ACIT ( 2022) 441 ITR 207 ( Delhi)(HC), Palak Khatuja v .UOI( 2021) 438 ITR 622 ( Chhhatishgarh )(HC), Tata Comminications Transformation Service Ltd v .ACIT ( 2022)) 443 ITR 49 ( Bom)(HC), Vellore Institute of Technology v .CBDT ( 2022) 442 ITR 233 ( Mad)(HC)       Editorial : Decisions of the Allahabad , Calcutta , Rajasthan , Delhi, Chattisgarh , Bombay and Madras High Court modified.  Ashok Kumar Agarwal v .UOI ( 2021) 439 ITRR 1 ( All)(HC),  Bagaria Properties and Investment Pvt Ltd v .UOI (2021) 441 ITR 359 ( Cal)(HC) Manoj Jain v .UOI (2021) 441 ITR 359 ( Cal )(HC) , Manoj Jain v. UOI ( 2021) 441 ITR  418 ( Cal)(HC), BRIP Infra Pvt Ltd v.ITO ( 2022)440 ITR 300 ( Raj)(HC), Sudesh Taneja v .ITO ( 2022) 442 ITR 289 ( Raj)(HC), Mon Mohan Kholi v .ACIT ( 2022) 441 ITR 207 ( Delhi)(HC), Palak Khatuja v .UOI( 2021) 438 ITR 622 ( Chhhatishgarh )(HC), Tata Comminications Transformation Service Ltd v .ACIT ( 2022)) 443 ITR 49 ( Bom)(HC), Vellore Institute of Technology v .CBDT ( 2022) 442 ITR 233 ( Mad)(HC)"},"content":{"rendered":"<p>Allowing the appeal of the revenue the Court held that\u00a0 \u00a0the Notices under section 148 of the Income-tax Act, 1961 (<strong>Act<\/strong>) which were the subject matter of writ petitions before the various respective High Courts shall be deemed to have been issued under section 148A of the Act or treated to be show-cause notices in terms of section 148A(b).<\/p>\n<p>The assessing officer within thirty days from the date of the Order should provide to the respective assessees information and material relied upon by.<\/p>\n<p>Further held that, the requirement of conducting any enquiry, if required, with the prior approval of specified authority under section 148A(a) of the Act is dispensed with as a onetime measure and the assessing officers shall thereafter pass orders in terms of section 148A(d) of the Act in respect of each of the concerned assesses.<\/p>\n<p>Also held that all defences which may be available to the assesses including those available under section 149 of the Act and all rights and contentions which may be available to the concerned assessees and Revenue under the Finance Act, 2021 and in law shall continue to be available. Decision to apply to all such notices quashed by High Courts throughout Country . \u00a0\u00a0\u00a0(CA No. 3005 \/2022 dt 4-5 -2022 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148: Reassessment \u2013 Notice \u2013 Section  148 notices issued by the Assessing Officers shall be deemed to have been issued under Section 148A as substituted by the Finance Act, 2021 and to be treated as show\u00ac cause notices in terms of Section 148A(b) of the Act -The Assessing Officers shall, within 30 days from 04-05-2022, provide the information and material relied upon so that the assessees can reply to the notices within two weeks thereafter.  Decision to apply to all such notices quashed by High Courts throughout Country   [ S. 148A(b), 149,Art , 142 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-26891","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6ZJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26891","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=26891"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26891\/revisions"}],"predecessor-version":[{"id":28460,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26891\/revisions\/28460"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26891"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26891"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26891"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}