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 subsequently challenged before the Deputy Collector, who declared them invalid. The petitioner challenged that order before the District Collector. During the pendency of those proceedings, one of the disputing parties sold the property to another individual, leading the petitioner to file a police complaint alleging illegal possession of the land. Thereafter, the District Collector restored the mutation entries in favour of the petitioner.
The petitioner subsequently filed a civil suit seeking cancellation of the sale deed executed in favour of the purchaser, along with a declaration of title and possession. A revision application challenging the Collector’s order was also filed before the Special Secretary, Revenue Department (Appeals), which was rejected. Later, the petitioner withdrew the civil suit after executing a sale deed dated 23.10.2019 in favour of the purchaser for a consideration of ₹80,00,000 and thereafter filed the income tax return for Assessment Year 2019-20 declaring income of ₹8,99,950.
