Gujarat HC Quashes Reassessment as Reopening Was Based on Unverified Complaint

Trupti Vijay Trivedi Vs ITO (Gujarat High Court) The Gujarat High Court heard a writ petition challenging notices issued under Section 148A(1) of the Income Tax Act, 1961, dated 29.03.2025, the order passed under Section 148A(3) dated 12.06.2025, and the consequential notice issued under Section 148 for Assessment Year 2019-20. The petition was taken up for final hearing with the consent of both parties as the controversy was narrow in scope. The petitioner and family members had jointly purchased two parcels of land in 2013. Mutation entries were made in their favour, but these were subsequen...