Reopening Quashed as It Was Based on Unverified PDF Complaint Found on Third Party’s Mobile Phone: Gujarat HC

Deep Vijaykumar Trivedi Vs DCIT (Gujarat High Court) The writ petition before the Gujarat High Court challenged notices issued under Section 148A(1) of the Income Tax Act, 1961 dated 29.03.2025, the order dated 12.06.2025 passed under Section 148A(3), and the consequential notice issued under Section 148 for Assessment Year 2019-20. The dispute arose from land transactions involving the petitioner and his family members, who had jointly purchased two parcels of land in 2013. Mutation entries were initially made in their favour, but subsequent proceedings regarding the validity of those entries...