M/S Arvind Kumar Shivhare vs. Union Of India And Another 2024 LiveLaw (AB) 249
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![[Income Tax Act] Supreme Court Decision In UOI v. Ashish Agarwal Applicable To Parties Who Challenged Notice U/S 148: Allahabad High Court](https://www.livelaw.in/h-upload/2022/07/19/500x300_426550-allahabad-high-court-prayagraj-live-law.jpg "[Income Tax Act] Supreme Court Decision In UOI v. Ashish Agarwal Applicable To Parties Who Challenged Notice U/S 148: Allahabad High Court")