2022 (11) TMI 1496

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..... , 2021 - scope of Section 3(1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 and the fact that the Petitioner has an alternative remedy of assailing the order of the assessment - HELD THAT:- The judgment of the Supreme Court in Union of India v. Ashish Agarwal [ 2022 (5) TMI 240 - SUPREME COURT] is a complete answer. This has been taken note of by this C .....

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..... te Parties-Department inter alia referring to Section 3(1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 and the fact that the Petitioner has an alternative remedy of assailing the order of the assessment. 2. As regards the first issue, the judgment of the Supreme Court in Union of India v. Ashish Agarwal 444 ITR 1 (SC) is a complete answer. This has bee .....

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