Gujarat High Court

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High Court of Gujarat Quashes Reassessment Notice Under Section 148 for Being Issued Beyond Surviving Time Limit. Notice for Assessment Year 2016-17 Held Invalid as Time-Barred Under Supreme Court Precedents in Ashish Agarwal and Rajeev Bansal....

The petitioner, an assessee, filed a writ petition under Article 226 of the Constitution before the High Court of Gujarat challenging a reassessment notice dated 28.08.2022 issued under section 148 of...

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Gujarat High Court Quashes Reassessment Notice in Income Tax Act Case as Time-Barred Under Surviving Time Principle. Notice Under Section 148 for AY 2017-2018 Issued Beyond Computed Limitation of 18.07.2022 Rendered Invalid....

The dispute originated from a reassessment notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2017-2018. The respondent Assessing Officer initially issued a notice on 09.0...

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High Court of Gujarat Quashes Reassessment Order Under Income Tax Act Due to Time-Barred Notice. Issuance of Order Beyond Surviving Time as Directed by Supreme Court Renders Proceeding Invalid....

The Special Civil Application under Article 226 of the Constitution was filed by the petitioner-company, Gayatri Microns Ltd., challenging the reassessment proceedings initiated under the Income-tax A...

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High Court of Gujarat Quashes Reassessment Notice as Time-Barred Under Income Tax Act. Notice Issued Beyond 'Surviving Time' Period Invalid as per Supreme Court Directives in Ashish Agarwal and Rajeev Bansal Cases....

The petitioner, an assessee, challenged a reassessment notice under section 148 of the Income Tax Act, 1961 for Assessment Year 2016-2017, issued by the Assistant Commissioner of Income Tax, Surat. Th...

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High Court of Gujarat Quashes Reassessment Order in Income Tax Case Due to Notice Issued Beyond Surviving Time Limit. Reassessment notice under Section 148 issued on 17.08.2022 was held invalid as it exceeded the surviving period of 20.06.2022, in accordance with Supreme Court's directions in Ashish Agarwal and Rajeev Bansal....

The petitioner, an individual assessee, filed a writ petition under Article 226 of the Constitution of India challenging an order passed under Section 148A(d) of the Income Tax Act, 1961 dated 17.08.2...

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High Court of Gujarat Dismisses Municipality's Petition Against Gratuity Award Due to Smallness of Amount. Refusal to Exercise Writ Jurisdiction Under Articles 226 and 227 When Disputed Gratuity Amount is Only Rs.67,933, and Direction to Deposit Amount with 10% Interest....

The matter arose from a gratuity dispute under the Payment of Gratuity Act, 1972. The respondent workman had retired from Jetpur Navagadh Municipality as a Clerk on 31.07.2024 after allegedly completi...

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Gujarat High Court Quashes Reassessment Notice as Time-Barred Due to Non-Compliance with Surviving Time Limit Under Rajeev Bansal. Reopening Under Section 148 Beyond the Computed Period Under the Old Regime's Extended Provisions Declared Invalid....

The Southern Gujarat Chamber Trade and Industries Development Centre filed a writ petition under Article 226 of the Constitution of India challenging a reassessment notice issued by the Income Tax Off...

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High Court of Gujarat Quashes Reassessment Notice Issued Beyond Surviving Time Under Income Tax Act. The Court Held That Notice Issued After Computed Limitation Period of 20.06.2022 is Time-Barred and Invalid as Per Supreme Court Precedents....

The present petition under Article 226 of the Constitution of India was filed by the assessee challenging a reassessment notice under Section 148 of the Income Tax Act, 1961 dated 25.08.2022 and the o...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred — Notice Issued on Last Day of Extended TOLA Period Invalid Due to No Surviving Time....

The petitioner, Kavita Murarilal Kedia, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice dated 30.07.2022 issued under section 148 of the Income Ta...