Jayantibhai Karamshibhai Maniya Vs ITO (Gujarat High Court)
The Gujarat High Court considered writ petitions challenging notices dated 31.03.2025 issued under Section 148 of the Income-tax Act, 1961 seeking to reopen assessments, with Special Civil Application No. 16615 of 2025 treated as the lead matter. The petitioner had filed the return of income for Assessment Year 2015-16 on 31.03.2016 declaring total income of ₹19,85,220. The impugned notice stated that a search under Section 132 had been conducted on 09.05.2024 in the case of another person and that books of account or documents seized during that search pertained to the petitioner. The petitioner raised objections to the reopening, filed a return in response to the notice, reiterated the objections after issuance of notice under Section 143(2), and the objections were ultimately rejected by the Department.
The petitioner contended that the notice was barred by limitation under Section 149 read with Section 153A(1)(b), Section 153C and Explanation 1 to Section 153A. It was submitted that the search conducted on 09.05.2024 fell in Financial Year 2024-25, making Assessment Year 2025-26 the assessment year relevant to the previous year in which the search was conducted. According to the petitioner, applying the statutory computation, the ten-year period would extend only up to Assessment Year 2016-17, rendering the reopening for Assessment Year 2015-16 time-barred. Reliance was placed on decisions of the Delhi High Court and the Madras High Court.
