CBDT issued instruction for implementation of SC judgment on Section 148 notices

Last updated: 12 May 2022

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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