High Court

Scroll Down To Discover

Sort by:

© Image Copyrights Juris Services & Technology

Gujarat High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Non-Compliance with Section 148A(b) Procedure. Notice Issued After 01.04.2021 Without Following Mandatory Procedure Under Section 148A(b) of Income Tax Act, 1961 is Invalid Despite TOLA Extension....

The petitioner, Jayeshkumar Narsidas Madlani, filed a Special Civil Application under Article 226 of the Constitution challenging a notice issued under Section 148 of the Income Tax Act, 1961 for the ...

© Image Copyrights Juris Services & Technology

Gujarat High Court Quashes Reassessment Notice in Income Tax Case Due to Non-Compliance with Section 148A(b) — TOLA Extension Invalid for AY 2015-2016. Notice issued under old regime without following mandatory procedure under new Section 148A(b) held invalid despite TOLA extension....

The petitioner, Ambalal Chimanlal Patel (HUF), challenged a notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-2016. The notice was issued on 17.05.2021 under the old...

© Image Copyrights Juris Services & Technology

Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Non-Compliance with Section 148A(b) of Income Tax Act, 1961. Notice issued under old regime after 01.04.2021 without following mandatory procedure under new provisions is invalid....

The petitioner, Parthav Girishbhai Desai, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujarat High Court challenging a notice issued under section 148 o...

© Image Copyrights Juris Services & Technology

Gujarat High Court Quashes Reassessment Notice in Income Tax Case Due to Non-Compliance with Section 148A Procedure. Notice Issued After 01.04.2021 Without Following Mandatory Inquiry Under Section 148A(b) of Income Tax Act, 1961 Held Invalid....

The petitioner, Hardik Girishbhai Desai, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice issued under section 148 of the Income Tax Act, 1961 for ...

© Image Copyrights Juris Services & Technology

Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Invalid Sanction Under Section 151 of Income Tax Act, 1961. Sanction Granted by Officer Without Proper Application of Mind Renders Reopening Proceedings Void Ab Initio....

The petitioner, Rameshchandra Melapchand Shah, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujarat High Court challenging a notice issued under Section ...

© Image Copyrights Juris Services & Technology

Gujarat High Court Allows Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Non-Compliance with Section 148A Procedure. Notice issued without show cause under Section 148A(b) is invalid....

The petitioner, Vikash Mittal and Sons (HUF), challenged a notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-2016. The notice was issued after 31.03.2021 under the o...

© Image Copyrights Juris Services & Technology

Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Non-Compliance with Section 148A and Invalid Sanction. Notice under Section 148 of Income Tax Act, 1961 issued after 01.04.2021 must follow new procedure under Section 148A and obtain valid sanction under Section 151....

The petitioner, Nova Dye Stuff Industries Pvt. Ltd., filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice issued under Section 148 of the Income Tax Ac...

© Image Copyrights Juris Services & Technology

Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Non-Compliance with Section 148A(b) of Income Tax Act, 1961. Notice issued under old regime after 01.04.2021 without following mandatory procedure under new provisions held invalid....

The petitioner, Varshaben Dhirajkumar Shah, filed a Special Civil Application under Article 226 of the Constitution before the Gujarat High Court challenging a reassessment notice issued under section...

© Image Copyrights Juris Services & Technology

Gujarat High Court Quashes Reassessment Notice in Income Tax Case Due to Non-Compliance with Section 148A(b) — TOLA Extension Invalid for AY 2015-2016. Reassessment notice under section 148 of Income Tax Act, 1961 issued after 01.04.2021 without following section 148A procedure is invalid, and TOLA cannot extend time limit for old regime notices....

The petitioner, Nirman Multiarts Pvt. Ltd., challenged a reassessment notice issued under section 148 of the Income Tax Act, 1961 for Assessment Year 2015-2016. The notice was issued on 25.06.2021 und...

© Image Copyrights Juris Services & Technology

Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Non-Compliance with Section 148A(b) and Invalid Sanction Under Section 151 of Income Tax Act, 1961. The court held that the notice issued after 01.04.2021 without following the mandatory procedure under Section 148A and without valid sanction under Section 151 is invalid....

The petitioner, Arham Share Private Limited, challenged a notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-2016. The notice was issued after 01.04.2021, relying on ...