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NCLAT Dismisses Appeal by Financial Creditor Against Dismissal of Section 95 Petition Due to Existing Moratorium Under Section 96 IBC — Prior Initiation of Personal Insolvency by Another Creditor Bars Subsequent Petitions Against Same Personal Guarantor

The appellant, Indian Bank, a Financial Creditor, filed a petition under Section 95 of the Insolvency and Bankruptcy Code, 2016 against the respondent...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred. TOLA Extension Cannot Revive Expired Limitation Period for AY 2016-2017.

The petitioner, Amrita Aditya Shah, filed a petition under Article 226 of the Constitution of India challenging a notice dated 28.07.2022 issued under...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Being Time-Barred Under TOLA. Notice Issued on 31.07.2022 for AY 2017-2018 Held Invalid as No Surviving Time Remained After 30.06.2021.

The petitioner, Mamataben Piyushkumar Boda, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice date...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred — Notice Issued Under TOLA Held Invalid Due to Insufficient Surviving Time Between Issuance and 30.06.2021.

The petitioner, Hansaben Hasmukhbhai Gadhiya, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice da...

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Gujarat High Court Quashes Reassessment Notice Under Section 148A(d) of Income Tax Act, 1961 for Assessment Year 2013-2014 Due to Invalidity as Per Rajeev Bansal. Notice Issued Under TOLA Extended Period Held Invalid as No Surviving Time Remained Between Notice Date and June 30, 2021.

The petitioner, Jashuben Ratilal Patel, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujarat High Court...

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Gujarat High Court Quashes Reassessment Notice for AY 2017-18 as Time-Barred Under Section 148 of Income Tax Act, 1961 — Notice Issued Under TOLA Extended Period Held Invalid Due to No Surviving Time After Ashish Agarwal Directions.

The petitioner, Shell Global Solutions International BV, filed a writ petition under Article 226 of the Constitution of India challenging a notice dat...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred — Notice Issued Under TOLA Held Invalid Due to Insufficient Surviving Time

The petitioner, LH of Late Jamnaben Babarbhai Patel, Manishkumar Amrutlal Patel, filed a Special Civil Application under Article 226 of the Constituti...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred — Notice Issued on Last Day of Extended TOLA Period Invalid Due to No Surviving Time.

The petitioner, Kavita Murarilal Kedia, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice dated 30...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred — Notice Issued on 29.06.2022 for AY 2017-2018 Held Invalid as No Surviving Time Left After Ashish Agarwal Directions.

The petitioner, Nitinbhai Raghavji Dhedhi, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice dated...