Gujarat High Court

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred — Notice Issued Under TOLA Held Invalid Due to Insufficient Surviving Time...

The petitioner, LH of Late Jamnaben Babarbhai Patel, Manishkumar Amrutlal Patel, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice under section 148...

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Gujarat High Court Quashes Reassessment Notice for AY 2017-18 as Time-Barred Under Section 148 of Income Tax Act, 1961 — Notice Issued Under TOLA Extended Period Held Invalid Due to No Surviving Time After Ashish Agarwal Directions....

The petitioner, Shell Global Solutions International BV, filed a writ petition under Article 226 of the Constitution of India challenging a notice dated 01.08.2022 issued under section 148 of the Inco...

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Gujarat High Court Quashes Reassessment Notice Under Section 148A(d) of Income Tax Act, 1961 for Assessment Year 2013-2014 Due to Invalidity as Per Rajeev Bansal. Notice Issued Under TOLA Extended Period Held Invalid as No Surviving Time Remained Between Notice Date and June 30, 2021....

The petitioner, Jashuben Ratilal Patel, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujarat High Court challenging the order under section 148A(d) of th...

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Gujarat High Court Allows Appeals in Land Acquisition Compensation Case — Compensation Enhanced from Rs.223 to Rs.300 per sqm. Comparable Sale Instance from Same Taluka and Same Notification Date Justifies Enhancement Under Section 23 of Land Acquisition Act, 1894....

The case involves three first appeals filed under Section 54 of the Land Acquisition Act read with Section 96 of the Code of Civil Procedure, challenging the judgment and award dated 13.05.2022 passed...

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Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Non-Compliance with Section 148A and Invalid Sanction. Reassessment proceedings set aside as notice issued after 01.04.2021 without following mandatory procedure under Section 148A(b) and sanction under Section 151 granted by incompetent authority....

The petitioner, Narayan Industries, challenged a reassessment notice dated 09.06.2021 issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-2016. The notice was issued after 01...

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Gujarat High Court Allows NA Permission Challenge in Ceiling Proceedings Case — Mamlatdar Cannot Reject NA Application Based on Pending Section 20 Inquiry Under Gujarat Agricultural Land Ceiling Act, 1960. Pendency of ceiling proceedings does not bar conversion of land use; Mamlatdar must decide NA application independently under Gujarat Land Revenue Code, 1879....

The petitioners, Ushaben Dilipbhai Sonani and others, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujarat High Court, challenging two orders dated 13.02...

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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 ...

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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...

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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...