Reassessment Controversy Post 31-05-2023 after Supreme Court Ruling in Ashish Agarwal | Way forward post 31-05-2023 – LEGAL DICHOTOMY u/s 148 of I T Act in cases covered by Ashish Aggarwal Case (SC) : AY 2013-14, AY 2014-15, AY 2015-16, AY 2016-17 & AY 2017-18 discussed by CA. Rajiv Jain.
Way forward post 31-05-2023 – LEGAL DICHOTOMY u/s 148 of I T Act in cases covered by Ashish Aggarwal Case (SC) : AY 2013-14, AY 2014-15, AY 2015-16, AY 2016-17 & AY 2017-18
Assessment Completed but no Writ filed by the assessee.
Writ filed and partial stay granted- Whether appeal to be filed.
Background
AY 2013-14 & AY 2014-15
AY 2015-16 on what basis claimed to be time barred.
AY 2016-2017
AY 2017-2018
On what basis Limitation of these assessments is claimed to be time barred on 31-05-2023.
DIN Issue
Approval Issue
Concurrent Jurisdiction of NFAC-JAO for validity of issue of notice u/s 148 by JAO or notice of demand u/s 156 by NFAC
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