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Gujarat HC Quashes Section 148 Notice Based on Factually Incorrect Penny Stock Allegation
Case Law Details
- Case Name
- Vinita Ravi Jain Vs ITO (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All High Courts, Gujarat High Court
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Vinita Ravi Jain Vs ITO (Gujarat High Court)
The Gujarat High Court heard two writ petitions together and disposed of them by a common order, treating Special Civil Application No. 16944 of 2019 as the lead matter. The petitions challenged the notices dated 26.03.2019 issued under Section 148 of the Income-tax Act, 1961, along with the preliminary orders dated 07.09.2019 rejecting the petitioners’ objections. The petitions related to Assessment Year 2012-13.
The petitioner had regularly been assessed to income tax and had filed the return of income for Assessment Year 2012-13 on 12.09.20...
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