TOLA 2020 s.3

TOLA 2020 s.3 — the law in short

What the courts have decided on section TOLA 2020 s.3, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.

• Union of India v Ashish Agarwal Supreme CourtHelps department
  What happened to the thousands of s.148 notices issued under the old rules after the law changed in 2021?
  Reported as treating those notices as s.148A(b) show-cause notices instead of quashing them, with directions on how they were to proceed.

Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.