Reassessment Notice Issued Beyond surviving Time Limit Invalid: Gujarat HC

Dilipbhai Jayantibhai Patel Vs Assessment Unit Income-tax Department (Gujarat High Court)

Gujarat High Court held that reassessment proceedings under section 148 of the Income Tax Act issued beyond the surviving time is invalid. Accordingly, notice is liable to be quashed and set aside. Hence, writ petition allowed.

Facts-

This petition is filed under Article 226 of the Constitution of India challenging the notice under section 148 of the Income Tax Act, 1961 dated 28.07.2022 on the ground that the notice would be invalid and time barred.

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