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Section 148 Notice Quashed as Seized Document Had No Link With Taxpayer: Gujarat HC
Case Law Details
- Case Name
- Mona Ashish Shah Vs ITO (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All High Courts, Gujarat High Court
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Mona Ashish Shah Vs ITO (Gujarat High Court)
The Gujarat High Court allowed a writ petition challenging a notice issued under Section 148 of the Income-tax Act, 1961 for Assessment Year 2019-20 and quashed the reassessment proceedings. The petitioner had originally filed her return declaring total income of ₹10,48,711. Subsequently, based on information received from a search conducted under Section 132 in the cases of the Bsafal Group, City Estate Group, City Estate Management India, and City Procon Realtors Pvt. Ltd., the Assessing Officer issued a notice under Section 148...
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