Reopening quashed as information in notice is ambiguous and fails to establish live link with evidence

Pranav Ramesh Pariikh Vs DCIT (Gujarat High Court) Gujarat High Court held that reopening of assessment under section 148 of the Income Tax Act is quashed and set aside since the information provided in the notice is ambiguous and does not establish any live link with evidence that income of assessee has escaped assessment. Facts- By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has challenged the notice dated 10/03/2022 issued under Section 148A(b) of the Income Tax Act, 1961 and the order dated 06/04/2022 passed under Section 148A(d) of the Act and the...