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Section 148 Reopening Challenge Rejected on Statutory Appeal Availability: Gujarat HC
Case Law Details
- Case Name
- Jitendra Shankarlal Mistri Vs ITO (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Jitendra Shankarlal Mistri Vs ITO (Gujarat High Court)
The Gujarat High Court considered a batch of writ petitions, treating Special Civil Application No. 7485 of 2026 as the lead matter, in which the petitioner challenged the order dated 15.11.2025 rejecting objections to the reopening of assessment, the notice dated 30.03.2025 issued under Section 148 of the Income-tax Act, 1961, and the reassessment order dated 10.03.2026. The common issue in all the petitions was the validity of the reopening proceedings.
The background of the matter was a search conducted on or about 11.1...
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