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Gujarat HC Quashes Section 148 Notice as Adjournment Request Was Ignored
Case Law Details
- Case Name
- Rishva Infrastructures Vs ITO (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All High Courts, Gujarat High Court
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Rishva Infrastructures Vs ITO (Gujarat High Court)
The Gujarat High Court allowed a writ petition challenging an order passed under Section 148A(d) of the Income-tax Act, 1961 and the consequential notice issued under Section 148 for AY 2018-19, holding that the proceedings were vitiated by breach of the principles of natural justice.
The petitioner, a partnership firm engaged in construction activities, had filed its return of income for AY 2018-19 declaring total income of ₹58,66,260. The Assessing Officer issued a notice under Section 148A(b) on 21.03.2022 requiring the p...
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