Reassessment Notice Issued on 31.03.2021 but Served on 01.04.2021 Quashed by Gujarat HC

Saumil Avinash Baheti Vs ITO (Gujarat High Court)

Gujarat High Court, on July 25, 2025, quashed a reassessment notice issued under Section 148 of the Income Tax Act, 1961, to Saumil Avinash Baheti for Assessment Year 2017-18. The court’s decision hinged on the tax department’s failure to issue a mandatory fresh notice under Section 148A(b) following the directives of the Supreme Court in the case ofPlease become a Premium member. If you are already a Premium member, login here to access the full content.