Gujarat HC Quashes Section 148 Notice as Adjournment Request Was Ignored

Rishva Infrastructures Vs ITO (Gujarat High Court) The Gujarat High Court allowed a writ petition challenging an order passed under Section 148A(d) of the Income-tax Act, 1961 and the consequential notice issued under Section 148 for AY 2018-19, holding that the proceedings were vitiated by breach of the principles of natural justice. The petitioner, a partnership firm engaged in construction activities, had filed its return of income for AY 2018-19 declaring total income of ₹58,66,260. The Assessing Officer issued a notice under Section 148A(b) on 21.03.2022 requiring the petitioner to resp...