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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. ...

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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 no...

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High Court Quashes Reassessment Notice under Income Tax Act; Notice Issued Beyond Surviving Time Held Invalid per Rajeev Bansal. The court applied the surviving time principle from Rajeev Bansal and quashed the notice under section 148 and order under section 148A(d) as time-barred.

The petitioner filed a writ petition under Article 226 of the Constitution of India challenging the order under section 148A(d) of the Income Tax Act,...

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High Court Allows Writ Petition Quashing Reassessment Notice and Assessment Order Under Income Tax Act -- Reassessment Proceedings for AY 2012-13 Declared Time-Barred and Invalid

The petitioner filed a writ petition challenging a reassessment notice under Section 148 of the Income Tax Act, 1961 and the consequent Assessment Ord...

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Gujarat High Court Quashes Reassessment Notice as Time-Barred Due to Non-Compliance with Surviving Time Limit Under Rajeev Bansal. Reopening Under Section 148 Beyond the Computed Period Under the Old Regime's Extended Provisions Declared Invalid.

The Southern Gujarat Chamber Trade and Industries Development Centre filed a writ petition under Article 226 of the Constitution of India challenging ...