Navin Kumar Gupta v. Union of India and 2 Others
Case brief
What is this about?
The court quashed a taxable notice under Section 148 of the Income Tax Act for A.Y. 2016-17 and disposed of the writ petition based on a joint statement of counsel citing a Division Bench judgment in Ashok Kumar Agarwal.
What did the court decide?
The notice under Section 148 of the Income Tax Act dated 29.6.2021, the associated sanction, and connected reassessment proceedings for A.Y. 2016-17 are quashed.