Gujarat High Court

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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 ...

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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 ...

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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...

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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...

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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 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...

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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. 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...

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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 ...

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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 — TOLA Extension Not Applicable to Notices Issued After 30.06.2021....

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

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High Court of Gujarat Enhances Compensation in Motor Accident Claim for Pillion Rider Death — Notional Income Increased from Rs. 8,000 to Rs. 10,000 per Month. The Court applied 40% prospective income, multiplier 18, and enhanced conventional heads under Section 166 of the Motor Vehicles Act, 1988....

The present appeal arises from a judgment and award dated 01.08.2025 passed by the learned Motor Accident Claims Tribunal (Auxi.), Nadiad in Motor Accident Claim Petition No.27/2023. The appellants, o...

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Gujarat High Court Suspends Sentence of Convict in BNS Case Pending Appeal — Orders Release on Bail with Conditions. Court holds that appellate court's rejection of suspension of sentence without considering merits of appeal and delay in hearing renders order unsustainable under Section 430 BNSS....

The petitioner, Ahmed Raza @ Ayaan Jon Yakin Sunus Teli, was convicted by the learned Trial Court on 01.12.2025 in Criminal Case No. 14430 of 2024 for an offence punishable under Section 318(4) of the...