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Gujarat HC Quashes Section 271D SCNs as12-Week Deadline Was Missed
Case Law Details
- Case Name
- Kirti Shankarlal Patel Vs Assessment Unit (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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- Courts
- All High Courts, Gujarat High Court
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Kirti Shankarlal Patel Vs Assessment Unit (Gujarat High Court)
The Gujarat High Court allowed the writ petition challenging two show-cause notices issued under Section 271D read with Section 260A of the Income-tax Act and quashed the entire reinitiated penalty proceedings for non-compliance with its earlier directions. The petitioner had earlier challenged the penalty order dated 26.06.2025 on the ground of violation of the principles of natural justice, particularly the denial of a personal hearing through video conferencing. By an order dated 18.08.2025, the High Court had s...
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