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Section 144B violations: Gujarat HC quashes Income Tax Assessment Order
Case Law Details
- Case Name
- Dhvanil Hemendra Reshamwala Vs ITO (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All High Courts, Gujarat High Court
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Dhvanil Hemendra Reshamwala Vs ITO (Gujarat High Court)
Introduction: In a significant legal development, the Gujarat High Court has invalidated an Income Tax Assessment Order, citing violations of Section 144B of the Income Tax Act. The case, titled Dhvanil Hemendra Reshamwala Vs ITO, involves a writ applicant seeking remedies under Article 226 and 227 of the Constitution of India.
Detailed Analysis:
i. Background and Petitioner’s Claims: The individual assessee, Dhvanil Hemendra Reshamwala, contends that the assessment for the A.Y. 2016-17 was initiated through a notic...
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