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...




