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Search Year Must Be Included in 10-Year Block for Reassessment: Gujarat HC
Case Law Details
- Case Name
- Dilipbhai Prabhudas Patel Vs DCIT (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
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Dilipbhai Prabhudas Patel Vs DCIT (Gujarat High Court)
In Dilipbhai Prabhudas Patel Vs DCIT, the Gujarat High Court considered writ petitions challenging notices dated 26.03.2025 issued under Section 148 of the Income Tax Act for Assessment Year (AY) 2014-15 on the ground of limitation.
The petitioners were part of the PSY Group engaged in real estate business and were subjected to a search under Section 132 on 08.02.2024. Based on the search, notices under Section 148 were issued seeking reopening of assessments for AY 2014-15. The petitioners contended that the notices were ...
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