Gujarat HC Quashed Section 148 Order for Non-Compliance with 135A Verification

Mansukhbhai Dahyabhai Radadiya Vs ITO (Gujarat High Court) The Gujarat High Court addressed a petition challenging the issuance of a notice under Section 148 of the Income Tax Act, 1961. The petitioner submitted that the respondent-authority had not complied with Clause (4) of the Scheme framed under Section 135A, including the absence of preliminary e-verification. After issuance of a notice under Section 133(C) and filing of the reply by the assessee, the notice under Section 148 was issued without following the prescribed procedure. It was further submitted that the impugned notice was issu...