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Supreme Court of India

Union of India & Ors. v. Rajeev Bansal

Neutral citation
Reported as [2024] 10 S.C.R. 1633
Bench Dr Dhananjaya Y Chandrachud, J.B. Pardiwala and Manoj Misra JJ.
Decided 3 October 2024

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

1 Supreme Court bench has cited this judgment.

From the headnote

Issue for Consideration 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 April 2021; whether 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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