This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Reassessment Notice Issued Beyond Surviving Time Held Invalid: Gujarat HC
Case Law Details
- Case Name
- Ashitkumar Satishchandra Patel Vs ITO (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Ashitkumar Satishchandra Patel Vs ITO (Gujarat High Court)
The Gujarat High Court adjudicated a writ petition filed under Article 226 of the Constitution challenging the validity of a notice issued under Section 148 of the Income Tax Act, 1961, for the Assessment Year 2016–17. The petitioner contended that the notice dated 30 August 2022 was invalid and time-barred. The case involved the interplay between the reassessment provisions under Section 148, the transitional framework introduced by the Finance Act, 2021 (which inserted Section 148A effective from 1 April 2021), and...
Author Info
