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Reassessment Order Quashed for Granting Less Than Statutory Time to Reply
Case Law Details
- Case Name
- Gaurang Raghavjibhai Patel Vs ITO (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All High Courts, Gujarat High Court
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Gaurang Raghavjibhai Patel Vs ITO (Gujarat High Court)
The writ petition was decided by the Gujarat High Court under Articles 226 and 227 of the Constitution of India. The petitioner challenged the order dated 31 March 2023 passed under Section 148A(d) of the Income-tax Act, 1961, along with the consequential notice issued under Section 148A on the same date, both relating to Assessment Year 2019–20.
The petitioner, an individual, had filed his return of income for AY 2019–20 on 31 August 2019 declaring a total income of ₹8,05,650. The return was processed and accepted without issuance o...
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