Reassessment notice issued after surviving time would be invalid

Opera Exports Private Limited Vs ACIT (Gujarat High Court) Gujarat High Court held that reassessment show cause notice under section 148 of the Income Tax Act issued after 18.06.2022 i.e. after surviving time’ would be invalid and accordingly, notice is quashed and set aside. Facts- The respondent Assessing Officer issued notice dated 28.06.2021 under section 148 of the Act for the Assessment Year 2013-2014 during the extended time period as per Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020. This petition is filed under Article 226 of the Constitution of India c...