Gujarat HC Quashes Time-Barred Section 148 Reassessment Notices

Advertisement Dhanraj Govindram Kella Vs ITO (Gujarat High Court) The Gujarat High Court delivered its ruling in the case of Dhanraj Govindram Kella v. ITO, examining the validity of reassessment notices issued under Section 148 of the Income Tax Act in the context of the transitional legal framework following amendments effective from 1 April 2021. The central issues before the Court were: Whether the approval granted by the Principal Commissioner of Income Tax (PCIT) for passing orders under Section 148A(d) and issuance of notices under Section 148 was valid in light of amended Section 1...