Search Results for "Section 148A"

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Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Non-Compliance with Section 148A(b) of Income Tax Act, 1961. Notice issued under old regime after 01.04.2021 without following mandatory procedure under new provisions held invalid.

The petitioner, Varshaben Dhirajkumar Shah, filed a Special Civil Application under Article 226 of the Constitution before the Gujarat High Court chal...

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High Court of Gujarat Quashes Reassessment Notice Under Section 148 for Being Issued Beyond Surviving Time Limit. Notice for Assessment Year 2016-17 Held Invalid as Time-Barred Under Supreme Court Precedents in Ashish Agarwal and Rajeev Bansal.

The petitioner, an assessee, filed a writ petition under Article 226 of the Constitution before the High Court of Gujarat challenging a reassessment n...

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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...