Supreme Court · 2024 INSC 754 · Decided 3 October 2024
Union of India & ORS. v. Rajeev Bansal
- Court
- Supreme Court of India
- Citation
- 2024 INSC 754 · [2024] 10 S.C.R. 1633
- Case number
- CIVIL APPEAL No. 8629/2024
- Decided
- 3 October 2024
- Bench
- D.Y. CHANDRACHUD, J.B. PARDIWALA, MANOJ MISRA (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 149, 151
Headnote
Whether after 01 April 2021, the Income Tax Act, 1961 has to be read along with the substituted provisions; whether Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act 2020 (TOLA) will continue to apply to the Income Tax Act after 01 section 3(1) of TOLA overrides section 149 of the Income Tax Act; whether TOLA will extend the time limit for the grant of sanction by the authority specified under section 151 of the Income Tax Act; whether the directions in Ashish Agarwal will extend to all the reassessment notices issued
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