taxaaram taxaaram 
“First time it is a Mistake, Second time, it is a Deliberate Take.”
In response to the ‘Income Tax Gazetted Officers’ Association’s Query Letter, seeking clarification on the implementation aspects of the Hon’ble Supreme Court Judgement on validity of old reassessment notices u/s 148, in the case of ‘Union of India vs Ashish Agarwal (2022 SCC Online SC 543), dated 4.5.2022, the Apex Body, CBDT, on 11.5.2022, has issued Instruction No. 01/2022, dated 11.5.2022, containing Guidelines for Implementation of SC Judgement in this case.
What is there in the CBDT Instruction?
The said CBDT Instruction contains detailed guidelines in respect of the.