High Court of Gujarat Quashes Reassessment Notice and Proceedings Under Income Tax Act, 1961 as Notice Issued Beyond Surviving Time Limit. Reassessment Notice Under Section 148 for Assessment Year 2013-14 Held Invalid as It Was Issued After the Expiry of the Surviving Time Computed From Deemed Notice Date Under Section 148A(b).
23 Mar 2026The petitioner assessee challenged the order under Section 148A(d) dated 20.07.2022 and the consequent reassessment notice under Section 148 dated 21....




