Hon'ble Supreme Court in its order today i.e. 4th May, 2022 in the matter of UOI vs. Ashish Agarwal, reversed the decisions of the several High Courts and restored the notices issued under new provisions of income tax in reassessment matters which were applicable w.e.f. 01.04.2021.
source https://www.caclubindia.com/articles/income-tax-reassessment-notices-under-new-provisions-47120.asp
source https://www.caclubindia.com/articles/income-tax-reassessment-notices-under-new-provisions-47120.asp
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