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Case Law Details

Case Name : Shree Durgasyntex Private Limited Vs ACIT (Gujarat High court)
Related Assessment Year :
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Shree Durgasyntex Private Limited Vs ACIT (Gujarat High court)

Gujarat High Court held that issuance of notice for reassessment under section 148 of the Income Tax Act beyond the period of six years from the end of the relevant assessment year is barred by limitation.

Facts- In the present petition filed under Article 226 of the Constitution, the petitioner has called in question the notice dated 31.07.2022 issued by respondent-assessing officer under Section 148 of the Income Tax Act, 1961 seeking to

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