9911796707
TMI Blog2022 (5) TMI 1472X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice or passing of order u/s 148A - HELD THAT:- Hon ble Apex Court in the judgment of Union of India Ors. vs. Ashish Agarwal [ 2022 (5) TMI 240 - SUPREME COURT] partially set aside the order and judgment passed by the Hon ble High Court Judicature at Allahabad in Writ Tax [ 2021 (10) TMI 517 - ALLAHABAD HIGH COURT] and other Writ Tax Petitions. The order also covers the judgments pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ior Advocate a/w Mr. Madhur Agrawal i/b Atul Jasani, Mr. Satish Mody Ms. Aasifa Khan, Mr. Devendra,Jain a/w Ms. Radha Halbe, Mr. Dharan V. Gandhi, Mr. Rahul Hakani i/b Ms. Niyati Mankad Hakani, Ms. Dishya Pandey i/b Mr. Shreyas Shrivastava, Mr. Vivek Sarin and Ms. Dibya Prashant Singh, Mr. Sameer S. Bora a/w Ms.Vidhi K. Pinmiya i/b SPCM Legal for Petitioners-Assessees in respective matters. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 W.T. No. 524/2021 and other allied tax appeals/ petitions, is/are hereby modified and substituted as under: (i) The impugned section 148 notices issued to the respective assessees which were issued under unamended section 148 of the IT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 021 till date, including those which have been quashed by the High Courts. Even otherwise as observed hereinabove holding any enquiry with the prior approval of specified authority is not mandatory but it is for the concerned Assessing Officers to hold any enquiry, if required; (iii) The assessing officers shall thereafter pass orders in terms of section 148A(d) in respect of each of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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