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 ...




