Gujarat High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Non-Compliance with Section 148A(b) Procedure. Notice Issued After 01.04.2021 Without Following Mandatory Procedure Under Section 148A(b) of Income Tax Act, 1961 is Invalid Despite TOLA Extension.
3 Mar 2026The petitioner, Jayeshkumar Narsidas Madlani, filed a Special Civil Application under Article 226 of the Constitution challenging a notice issued unde...





