2024 (4) TMI 1143

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..... ct from 1st April, 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 .....

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..... is matter is taken up by hybrid mode. 2. The Opposite Parties-Department referred 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 and order of the appellate authority. 3. As regards the first issue, the judgment of the Supreme Court in Union .....

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