Shubhadarsshinee Sanghamitra Patra v. Principal Commissioner of It
Case brief
What is this about?
This court referred a writ petition challenging a Section 148 notice to Union of India v. Ashis Agarwal and Central Board of Direct Taxes Instruction No.1/2022. The impugned notice was quashed, with reserved rights to challenge any fresh notice issued in compliance.
What did the court decide?
Impugned notice under Section 148 of the Income Tax Act, 1961 is quashed and interim order is vacated.