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Income Tax Search Assessment Quashed as 60-Day Limitation Applied After Stay Was Vacated
Case Law Details
- Case Name
- Swagat Infrastructure Private Limited Vs DCIT (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Swagat Infrastructure Private Limited Vs DCIT (Gujarat High Court)
The Gujarat High Court allowed a writ petition challenging an assessment order and consequential demand notice for Assessment Year 2011–12, holding that the assessment was barred by limitation under the Income-tax Act, 1961.
The dispute arose from proceedings initiated under section 153C of the Act against the petitioner, based on a search conducted on 04.09.2013 in the case of a third party, H.N. Safal Group. During the search, certain materials were seized, and a satisfaction note was recorded by the Assessing Officer of th...
