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Section 149 Limitation Bars Section 148 Reassessment Based on Search Material: Gujarat HC
Case Law Details
- Case Name
- Bipinkumar Girdharlal Parekh Vs ACIT (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All High Courts, Gujarat High Court
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Bipinkumar Girdharlal Parekh Vs ACIT (Gujarat High Court)
The petitioner challenged the order dated 19.05.2025 passed under Section 148A(d) of the Income Tax Act, 1961, along with the consequential notice dated 23.05.2025 issued under Section 148 for Assessment Year 2021-22.
The petitioner was engaged in the transportation business and had a business relationship with M/s. DCW Ltd., hiring trucks for transportation services. The return of income for A.Y. 2021-22 was filed on 14.12.2021 declaring a net total income of Rs.38,51,910, and the return was processed under Section 143...




