Challenges to income-tax reassessment notices were disposed of in terms of the Supreme Court's decision governing similar notices. The court held that no further hearing was required and disposed of the batch of writ appeals and writ petitions accordingly.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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NAFR
HIGH COURT OF CHHATTISGARH, BILASPUR
Writ Appeal No. 277 of 2021
Manisha Khatuja W/o Shri Mukesh Khatuja Aged About 37 Years R/o C/o Shri Nanak Ram Khatuja, Green Park Colony, Jarhabhata, P.S. Civil Lines, Bilaspur (C.G.) Pin : 495001.
---- Appellant
Versus
---- Respondents
Writ Appeal No. 275 of 2021
Bharti Khatuja W/o Shri Ritesh Khatuja Aged About 36 Years R/o C/o Shri Nanak Ram Khatuja, Green Park Colony, Jarhabhata, P.S. Civil Lines Bilaspur Chhattisgarh Pin 495001
---- Appellant
Versus
---- Respondents
Writ Appeal No. 281 of 2021
Palak Khatuja W/o Shri Vinod Khatuja Aged About 40 Years R/o C/o Shri Nanak Ram Khatuja, Greenpark, Colony, Jarhabhata, P.S. Civil Lines,
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---- Appellant
Bilaspur, Chhattisgarh
Versus
---- Respondents
Writ Appeal No. 291 of 2021
Diptendra Kumar Puriya S/o Late Shri N.L. Puriya Aged About 54 Years R/o H.No. 42, School Road Police Line, District Ambikapur Chhattisgarh., District Surguja (Ambikapur), Chhattisgarh
---- Appellant
Versus
---- Respondents
Writ Appeal No. 308 of 2021
Ashok Kumar Agrawal S/o Shri Ramniwas Agrawal, Aged About 64 Years R/o. Deviganj Road, Sangam Chowk Ambikapur District Surguja Chhattisgarh 497001, District : Surguja (Ambikapur), Chhattisgarh
---- Petitioner
Versus
3
---- Respondents
Writ Appeal No. 311 of 2021
M/s Guruteg Bahadur Rice Mill A Partnership Firm, Through Its Partner Sunny Lunia, Aged About 36 Years, Having Its Office At Village Sirgiri, Jhalkhamaria, Mahasamund, Chhattisgarh, District : Mahasamund, Chhattisgarh
---- Appellant
Versus
---- Respondents
Writ Appeal No. 315 of 2021
Naresh Kuma Agrawal S/o Shri Ramniwas Agrawal Aged About 65 Years Proprietor Of M/s. Bondia Enterprises, R/o M. G. Road Banaras Chowk Ambikapur District Surguja Chhattisgarh 497001
---- Appellant
Versus
---- Respondents
Writ Appeal No. 316 of 2021
MV Industries Private Limited Through One of Director Pushkar Mal Dokania S/o Raghubir Prasad Dokania , Aged About 67 Years, Office at Hanuman Market Ramsagar Para, Ramsagar Para, Raipur District
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Raipur (C.G.)
---- Appellant
Versus
---- Respondents
Writ Appeal No. 318 of 2021
Subhash Agrawal S/o Shri Ramniwas Agrawal (Profession Chartered Accountant) Aged About 54 Years Proprietor Of M/s. Subhash Agrawal And Associates, R/o. M.G. Road Banaras Chowk Ambikapur District – Surguja, Chhattisgarh 497001.
---- Appellant
Versus
---- Respondents
Writ Appeal No. 365 of 2021
Pawan Kumar Jhawar S/o Ram Gopal Jhawar, Aged About 61 Years R/o Shop No. 6, Radha Mohan Complex, Agrasen Road, Bhaisthan, Raipur, District Raipur (Chhattisgarh), District : Raipur, Chhattisgarh
---- Appellant
Versus
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Tax, Civil Lines, Raipur, District Raipur, Chhattisgarh.
---- Respondents
Writ Appeal No. 374 of 2021
M/s Manav Energy And Steel Private Limited Through Its Full Time Director- Prashant Patel, S/o Bipin Patel, Aged About 31 Years, R/o C- 27, Rija Steel Power Pvt. Ltd., Sector-1, Devendra Nagar, Raipur, District Raipur Chhattisgarh, District : Raipur, Chhattisgarh
---- Appellant
Versus
---- Respondents
Writ Appeal No. 386 of 2021
Pawan Kumar Jhawar S/o Ram Gopal Jhawar Aged About 61 Years R/o Shop No. 6, Radha Mohan Complex, Agrasen Road, Bhaisthan, Raipur District Raipur Chhattisgarh
---- Appellant
Versus
---- Respondents
Writ Appeal No. 387 of 2021
Prashant Sharma S/o Dinesh Kumar Sharma, Aged About 36 Years R/o C-17, Phase 2 Kanchan Ganga Colony, Rohinipuram, Raipur, District Raipur, Chhattisgarh.
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---- Appellant
Versus
---- Respondents
Writ Appeal No. 390 of 2021
M / S. Manav Energy And Steel Private Limited, Through - Its Full Time Director - Prashant Patel, S/o Bipin Patel, Aged About 31 Years, R/o C- 27, Rija Steel Power Pvt. Ltd., Sector-1, Devendra Nagar, Raipur, District Raipur, Chhattisgarh.
---- Appellant
Versus
---- Respondents
Writ Petition (T) No. 29 of 2022
Yash Kela S/o Late Shri Parmanand Kela Aged About 31 Years 10 A Shri Nikunj, Choubey Colony, Sarkari Marg, Police Station And District Raipur, Chhattisgarh Pin- 492001.
---- Petitioner
Versus
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---- Respondents
Writ Petition (T) No. 41 of 2022
Vikash Agrawal S/o Shri Ved Prakash Agrawal Aged About 41 Years R/o Ward No. 38, Agrasen Ward, Ambikapur, District Surguja Chhattisgarh 497001.
---- Petitioner
Versus
---- Respondents
Writ Petition (T) No. 42 of 2022
Kavita Agrawal W/o Shri Dilip Kumar Agrawal Aged About 42 Years R/o Ward No. 38, Agrasen Ward , Ambikapur , District Surguja Chhattisgarh.
---- Petitioner
Versus
---- Respondents
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Writ Petition (T) No. 43 of 2022
Saraswati Agrawal W/o Shri Vedprakash Agrawal Aged About 63 Years R/o Ward No. 38, Agrasenward, P.S. Ambikapur, District Surguja Chhattisgarh.
---- Petitioner
Versus
---- Respondents
Writ Petition (T) No. 44 of 2022
Dilip Kumar Agrawal S/o Shri Ved Prakash Agrawal Aged About 42 Years R/o Ward No. 38, Agrasen Ward, Ambikapur, District Surguja Chhattisgarh 497001.
---- Petitioner
Versus
---- Respondents
Writ Petition (T) No. 45 of 2022
Vinod Kumar Agrawal S/o Duli Chand Agrawal Aged About 53 Years R/o House No. 140, Vinod Vastralaya , Sadar Road, Ambikapur , District Surguja Chhattisgarh 497001.
---- Petitioner
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Versus
---- Respondent
Writ Petition (T) No. 46 of 2022
Rajesh Agrawal S/o Shri Ram Avatara Agrawal Aged About 43 Years R/o Ward No. 08, Agrasen Ward, Ambikapur District Surguja Chhattisgarh. 497001.
---- Petitioner
Versus
---- Respondents
Writ Petition (T) No. 48 of 2022
Makhan Lal Agrawal S/o Shri Duli Chand Agrawal Aged About 58 Years R/o Ward No. 38, Agrasen Ward, Ambbikapur District Surguja (C.G.) 497001
---- Petitioner
Versus
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---- Respondents
Writ Petition (T) No. 52 of 2022
Shree Shivam Attires Pvt. Ltd. Shree Shivam Shopping Mall, Station Road, Santrabadi District Durg Chhattisgarh. 491001.
---- Petitioner
Versus
Writ Petition (T) No. 53 of 2022
Shree Shivam Attires Pvt. Ltd. Shree Shivam Shopping Mall, Station Road, Santrabadi District Durg Chhattisgarh 491001.
---- Petitioner
Versus
---- Respondents
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Writ Petition (T) No. 54 of 2022
Jyoti Agrawal S/o Shri Vikash Agrawal Aged About 39 Years R/o Ward No.8, Agrasen Ward, Ambikapur, District Surguja, Chhattisgarh, District : Surguja (Ambikapur), Chhattisgarh
---- Petitioner
Versus
---- Respondents
Writ Petition (T) No. 55 of 2022
Geeta Devi Agrawal W/o Shri Madan Lal Agrawal Aged About 56 Years R/o Ward No. 38, Agrasen Ward, Ambikapur, District Surguja Chhattisgarh 497001, District : Surguja (Ambikapur), Chhattisgarh
---- Petitioner
Versus
---- Respondents
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Writ Petition (T) No. 68 of 2022
Usha Devi Singhania W/o Shri Lalit Kumar Singhania, Aged About 67 Years R/o Manjusha 15/480 Civil Lines, Near Rajbhavan Chowk, Raipur 492001 (Chhattisgarh), District : Raipur, Chhattisgarh
---- Petitioner
Versus
---- Respondents
Writ Petition (T) No. 72 of 2022
Lalit Kumar Singhania S/o Late Shri Jeevan Lal Singhania Aged About 69 Years R/o Manjusha, 15/480 Civil Lines, Near Rajbhavan Chowk, Raipur 492001 Chhattisgarh.
---- Petitioner
Versus
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Civil Lines, Raipur Chhattisgarh.
---- Respondents
Writ Petition (T) No. 74 of 2022
Lalit Kumar Singhania S/o Late Shri Jeevan Lal Singhania Aged About 69 Years R/o Manjusha, 15/480 Civil Lines, Near Rajbhavan Chowk, Raipur 492001 Chhattisgarh., District : Raipur, Chhattisgarh
---- Petitioner
Versus
---- Respondents
Writ Petition (T) No. 77 of 2022
Gurvinderjeet Singh Oberai S/o. J.S. Oberoi, Aged About 48 Years R/o. A-505, Sterling Residency No. 80, Rmv Iind Stage, Near Scientific Nursery Karnataka, 560094.
---- Petitioner
Versus
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---- Respondents
Writ Petition (T) No. 78 of 2022
Gurvinderjeet Singh Oberoi S/o J.S. Oberai Aged About 48 Years R/o A - 505, Sterling Residency No. 80, Rmv Iind Stage, Near Scientific Nursery Karnataka, 560094.
---- Petitioner
Versus
---- Respondents
Writ Petition (T) No. 81 of 2022
Anil Kumar Agrawal S/o Shri Kishan Lal Agrawal Aged About 51 Years Resident Of Gandhi Chowk , Ward No. 12, Neora, Tilda, Raipur Chhattisgarh.
---- Petitioner
Versus
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---- Respondents
Writ Petition (T) No. 83 of 2022
M/s Sudha Rice Processing Pvt. Ltd. A Company Duly Incorporated Under The Companies Act, 1956 Having Its Registered Office At Danitola, Near Nahar Naka, Dhamtari Chhattisgarh Theough Its Authorized Signatory Suryakant Khandelwal, S/o Shri Satish Kumar Khandelwal, Aged About 47 Years, Resident Of 261, Nahar Naka Chowk, Mahima Sagar Ward, Ward 34, Dhamtari (C.G.)
---- Petitioner
Versus
---- Respondents
Writ Petition (T) No. 94 of 2022
Goenka Rockwool India Pvt. Ltd. Through Director Mr. Vikas Goenka S/o Om Prakash Goenka Age 43 Years R/o Near Kamal Daal Mill, Gudhiyari, Raipur, District Raipur Chhattisgarh.
---- Petitioner
Versus
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---- Respondents
Writ Petition (T) No. 95 of 2022
M/s Sudha Rice Processing Pvt. Ltd. A Company Duly Incorporated Under The Companies Act, 1956 Having Its R/o At Danitola, Near Nahar Naka, Dhamtari Chhattisgarh Through Its Authorized Signatory Suryakant Khandelwal, S/o Shri Stish Kumar Khandelwal Aged About 47 Years, R/o 261, Nahar Naka Chowk, Mahima Sagar Ward, Ward 34, Dhamtari Chhattisgarh.
---- Petitioner
Versus
---- Respondents
Writ Petition (T) No. 98 of 2022
Rajendra Kumar Agrawal S/o Shri Kishan Lal Agrawal Aged About 61 Years R/o Krishna Dham, Agrasen Chowk Ward No. 13, Neora, Tilda, Raipur, Chhattisgarh, District : Raipur, Chhattisgarh
---- Petitioner
Versus
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---- Respondents
Writ Petition (T) No. 100 of 2022
G.P. Agrotech Private Limited Having Its Office At House No. 433, Samta Colony, Behind Water Park, Raipur-492001 Chhattisgarh. Through Its Director Vijay Agrawal Aged About 45 Years Son Of Late Parmanand Agrawal Resident Of 433, Samta Colony, Raipur, District - Raipur Chhattisgarh.
---- Petitioner
Versus
---- Respondents
Writ Petition (T) No. 102 of 2022
Shree Nakoda Ispat Limited Having Its Registered Office Near Railway Crossing, Mowa, Vidhan Sabha Road, P.O. Saddu, Raipur 492014 Chhattisgarh.
---- Petitioner
Versus
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Building, New Delhi 110001.
---- Respondents Writ Petition (T) No. 104 of 2022
M/s Sharda Shree Agriculture A Partnership Firm Duly Registered Under The Partnership Act, 1932 Having Its Office At Vidhya Vasini Kutir, Tatya Para Chowk, Raipur- 492001 (C.G.) Through Its Authorized Signatory And One Of The Partners Shilpa Singhania, W/o Shri Giriraj Singhania, Aged About 48 Years, Resident Of Vindhya Vasini Kutir, Tatyapara, Raipur - 492001 (C.G.)
---- Petitioner
Versus
---- Respondents
Writ Petition (T) No. 106 of 2022
M/s Shanovi Infrastructure Pvt. Ltd. A Company Duly Incorporated And Registered Under The Companies Act, 1956 Having Its Office At 10 Ektama Parisar, Bjp Complex, Rajbandha Maidan, Ge Road, Raipur - 492001, Chhattisgarh. Through Its Director And Authorized Signatory Anup Agrawal, S/o Shri Ghanshyan Das Agrawal, Aged About 52 Years, Resident Of B-3, Bhhind Shyam Plaza, Ravi Nagar, Raipur Chhattisgarh.
---- Petitioner
Versus
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Revenue Building, Civil Limes Raipur, District Raipur Chhattisgarh.
---- Respondents
Writ Petition (T) No. 107 of 2022
Rajendra Kumar Agrawal S/o Shri Kishan Lal Agrawal Aged About 61 Years R/o Krishna Dham, Agrasen Chowk Ward No. 13, Neora, Tilda, Raipur (C.G.)
---- Petitioner
Versus
---- Respondents
Writ Petition (T) No. 108 of 2022
Smt. Shobha Thakur W/o Shri Shivraj Singh Thakur Aged About 56 Years R/o D - 182, Sector - 4, Devendra Nagar, Raipur, Chhattisgarh, India 492009.
---- Petitioner
Versus
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District Raipur Chhattisgarh.
---- Respondents
Writ Petition (T) No. 109 of 2022
Ravi Kumar Nagdeo S/o Late Shri Radhamal Nagdeo Aged About 56 Years R/o Opp. Jagdish Lagde Sadar Bazar Bilaspur, Chhattisgarh. Pin495001
---- Petitioner
Versus
---- Respondents
Writ Petition (T) No. 114 of 2022
Rajendra Prakash Pataskar S/o Late Prakash Pataskar, Aged About 56 Years R/o Hn-C-17, Ramkund Vihar Ramkund, Raipur 492001, Chhattisgarh (Wrongly Mentioned As Chandigarh Ut), India., District : Raipur, Chhattisgarh
---- Petitioner
Versus
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---- Respondents
Writ Petition (T) No. 120 of 2022
G.P. Agrotech Private Limited Having Its Office At H.No. 433, Samta Colony, Behind Water Park, Raipur 492001 (C.G.) Through Its Director Vijay Agrawal Aged About 45 Years Son Of Late Parmanand Agrawal Resident Of 433, Samta Colony, Raipur, District Raipur (C.G.)
---- Petitioner
Versus
---- Respondents
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Writ Petition (T) No. 151 of 2021
Kailash Agrawal S/o Shri Satyanarayan Agrawal Aged About 59 Years R/ o 2/511, C/o Rashmi Steels, Near Maharashtra Mandal, Choube Colony, Raipur Chhattisgarh 492001., District : Raipur, Chhattisgarh
---- Petitioner
Versus
---- Respondents
Writ Petition (T) No. 152 of 2021
Manoj Kumar Agrawal S/o Shri Satyanarayan Agrawal Aged About 54 Years R/o 132 Near Vista, Amlidih Road, Near Vip Road, Amlidih, Purena Raipur Chhattisgarh 492001
---- Petitioner
Versus
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Civil Lines, Raipur Chhattisgarh
---- Respondents
Writ Petition (T) No. 153 of 2021
Rashmi Sponge Iron And Power Industries Private Limited A Registered Company Registered Under The Provisions Of Companies Act, 1956 Having Registered Office At 90 Industrial Growth Centre Siltara Phase Ii, Raipur Chhattisgarh Through Its Director Shri Kailash Agrawal.
---- Petitioner
Versus
---- Respondents
Writ Petition (T) No. 190 of 2021
Ajay Agrawal S/o Late Dr. Ramavtar Agrawal Aged About 55 Years 9b, South Avenue, Chaubey Colony, Raipur, District : Raipur, Chhattisgarh
---- Petitioner
Versus
---- Respondents
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Writ Petition (T) No. 209 of 2021
Rajkumar Chopda S/o Late Shri Manohar Lal Chopda Aged About 66 Years R/o A-301-304, Vineet Estate, New Shanti Nagar,k Shankar Nagar, Raipur C.G. 492001, District : Raipur, Chhattisgarh
---- Petitioner
Versus
---- Respondent
Writ Petition (T) No. 241 of 2021
M/s Vighneshwar Ispat Private Limited Incorporated Under The Provisions of Companies Act, 1656, And Having Registered Office At Mohdi Road, Dharsiwa, Charoda Raipur, Chhattisgarh 492001 And Represented Through Its Director Shri Akshit Tayal, S/o Shri Arun Tayal Aged About 32 Years, R/o C-10, Super Estate Colony, Mahavir Nagar, Raipur, Chhattisgarh, District : Raipur, Chhattisgarh
---- Petitioner
Versus
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---- Respondents
Writ Petition (T) No. 242 of 2021
M/s Kailash Castings Pvt. Ltd., Incorporated Under The Provisions Of Companies Act, 1956 And Having Registered Office At Plot No. 43 And 46, Industriaal Area Growth Center, Phase - Ii, Siltara, Raipur Chhattisgarh And Represented Through Its Director Shri Anurag Gupta, S/o Shri Sanjay Kumar Gupta, Aged About 26 Years, Resident Of House No. I-23, Anupam Nagar, Raipur, Chhattisgarh, 492004.
---- Petitioner
Versus
---- Respondents
Writ Petition (T) No. 243 of 2021
M/s Siddhi Agro Products Pvt. Ltd. Incorporated Under The Provisions Of Companies Act, 1956 And Having Registered Office At 9 Annapurna Complex, Agrasen Raod, Bhainsthan, Raipur, Chhattisgarh And Represented Through Its Director Shri Sushil Kumar Jain, S/o Shri Biharilal Jain, Aged About 52 R/o C-32, Behind Mira Datar, Samta Colony, Raipur, Chhattisgarh 492001, District : Raipur, Chhattisgarh
---- Petitioner
Versus
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---- Respondents
Writ Petition (T) No. 245 of 2021
M/s Goyal Energy And Steel Pvt. Ltd. Incorporated Under The Provisions Of Companies Act, 1956 And Having Registered Office At Tatibandh Chowk, Ring Road No. 2 Raipur, Chhattisgarh And Represented Through Its Director Shri Deepak Kumar Agrawal, S/o Ratanlal Agrawal, Aged About 50 Years, Resident C/o M/s Goyal Enterprises, Gudiyari, Opp. Chandra Complex, Raipur, Chhattisgarh 492001.
---- Petitioner
Versus
---- Respondents
Writ Petition (T) No. 246 of 2021
M/s Avani Industrial Machineries Pvt. Ltd., Incorporated Under The Provisions Of Companies Act, 1956 And Having Registered Office At Mohba Bazar, Raipur, Chhattisgarh And Represented Through Its Director Shri Avanindranath Agrawal, S/o Suryavanshilal Agrawal, Aged About 64 Years, R/o 1063, Geeta Nagar, Raipur C.G 492001 Raipur C.G 492001.
---- Petitioner
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Versus
---- Respondents
Writ Petition (T) No. 247 of 2021
M/s Avani Ferro Alloys Pvt. Ltd. Incorporated Under The Provisions Of Companies Act, 1956 And Having Registered Office At Akanksha G.E. Road, Geeta Nagar, Raipur, Chhattisgarh. And Represented Through Its Director Shri Avanindranath Agrawal. S/o Suryavanshilal Agrawal, Aged About 63 Years Resident Of 1063, Geeta Nagar, Raipur Chhattisgarh 492001.
---- Petitioner
Versus
---- Respondents
(Cause-title taken from Case Information System)
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| For Appellant/Petitioner : |
Mr. Raj Shengale, Mr. Siddharth Dubey, Mr. Abhyuday Singh, Mr. Chetan Singh Chauhan, Mr. Raja Sharma, Mr. Siddharth Shukla, Mr. Karan Kumar Baharani, Mr. Vaibhav Shukla, Ms. Astha Shulka and Mr. Chandradeep Prasad, Advocates. |
|---|---|
| For Respondent No. 1 : |
Ms. Anmol Sharma, Central Government Counsel. |
| For Respondents/Income Tax: | Mr. Amit Chaudhari, Ms. Naushina Afrin Ali & Mr. Ajay Kumrani, Advocates. |
Hon'ble Shri Arup Kumar Goswami, Chief Justice
Hon'ble Shri Justice Rajendra Chandra Singh Samant, Judge
Judgment on Board
Per Arup Kumar Goswami, Chief Justice
10.05.2022
Heard Mr. Raj Shengale, Mr. Siddharth Dubey, Mr. Abhyuday Singh, Mr. Chetan Singh Chauhan, Mr. Raja Sharma, Mr. Siddharth Shukla, Mr. Karan Kumar Baharani, Mr. Vaibhav Shukla, Ms. Astha Shulka and Mr. Chandradeep Prasad, learned counsel for the appellant/petitioner. Also heard Ms. Anmol Sharma, learned Central Government counsel, appearing for Union of India as well as Mr. Amit Chaudhari, Ms. Naushina Afrin Ali and Mr. Ajay Kumrani, learned counsel, appearing for the Income Tax Department.
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“26. In view of the above and for the reasons stated above, the present Appeals are ALLOWED IN PART. The impugned common judgment 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 Act, 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 IT Act as substituted by the Finance Act, 2021 and
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construed or treated to be show-cause notices in terms of section 148A(b). The assessing officer shall, within thirty days from today provide to the respective assessees information and material relied upon by the Revenue, so that the assessees can reply to the show-cause notices within two weeks thereafter;
(ii) The requirement of conducting any enquiry, if required, with the prior approval of specified authority under section 148A(a) is hereby dispensed with as a one-time measure vis-a-vis those notices which have been issued under section 148 of the unamended Act from 01.04.2021 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 the concerned assessees; Thereafter after following the procedure as required under Section
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148A may issue notice under section 148 (as substituted);
(iv) All defences which may be available to the assesses including those available under section 149 of the IT Act and all rights and contentions which may be available to the concerned assesses and Revenue under the Finance Act, 2021 and in law shall continue to be available.
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orders passed by various High Courts, more particularly, the respective judgments and orders passed by the various High Courts particulars of which are mentioned hereinabove, shall stand modified/substituted to the aforesaid extent only.
v. Ashish Agarwal . I.A. No. 2 of 2022 is also disposed of.
Sd/- Sd/- (Arup Kumar Goswami) (Rajendra Chandra Singh Samant) Chief Justice Judge
Brijmohan
1 issue framed by the court
Whether the pending challenges to income-tax reassessment notices stood governed by the Supreme Court's decision in Union of India & Others v. Ashish Agarwal?
Colour shows how this judgement treated each authority
Union of India & Others v. Ashish AgarwalApplied¶556
(2022) SCC Online SC 543 · Who else cites this
Manisha Khatuja
Union of India
Principal Commissioner Of Income Tax
Income Tax Officer, Ward 1(1), Bilaspur
Bharti Khatuja
Palak Khatuja
Arup Kumar Goswami
Rajendra Chandra Singh Samant
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
