The Curious Case of Missing First Proviso to Section 149 & Miscounting of 3 Years, in CBDT Instruction on SC Judgement

Mayank Mohanka , Last updated: 12 May 2022 Share Follow on Google News

CBDT has issued Instruction No. 01/2022, dated 11.5.2022, containing Guidelines for Implementation of SC Judgement in the case of Union of India vs Ashish Agarwal (2022 SCC Online SC 543), dated 4.5.2022. In the said Instruction, CBDT has prescribed a uniform procedure to be adopted for implement

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About the Author

Mayank Mohanka

Chartered Accountant

Sh. Mayank Mohanka is a seasoned Tax Practitioner, a Fellow Member of the Institute of Chartered Accountants of India and a Bachelor of Commerce, in Honours Degree from Shree Ram College of Commerce (SRCC), Delhi University. He is a Senior Partner in a Noida based established and reputed CA Firm, M/s S M Mohanka Ass ... Read more

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