Gujarat High Court Quashes Reassessment Notice in Income Tax Case Due to Non-Compliance with Section 148A Procedure. Notice Issued After 01.04.2021 Without Following Mandatory Inquiry Under Section 148A(b) of Income Tax Act, 1961 Held Invalid.
3 Mar 2026The petitioner, Hardik Girishbhai Desai, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice issued ...





