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.
3 Mar 2026The petitioner, Narayan Industries, challenged a reassessment notice dated 09.06.2021 issued under Section 148 of the Income Tax Act, 1961 for Assessm...






