Section 148 Proceedings Invalid When Based on Previously Considered Information

Dignesh Pramukhlal Patel Vs ACIT (Gujarat High Court) The Gujarat High Court examined a writ petition challenging the validity of an order dated 07.04.2022 passed under Section 148A(d) of the Income Tax Act, 1961, along with a notice issued under Section 148 for Assessment Year 2018–19. The petition was initially admitted on the issue of jurisdiction, which had already been decided earlier, and was subsequently taken up for consideration on merits. The petitioner had filed a return of income on 27.07.2018 declaring total income of Rs.27,26,64,000. The case was selected for scrutiny assessmen...