Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Assessment Year 2014-2015 — Notice Issued Beyond Surviving Time Under TOLA Held Invalid. The court applied the principle of 'surviving time' from Union of India v. Rajeev Bansal to determine that the notice dated 30.07.2022 was time-barred as the period between the original TOLA notice and 30.06.2021 was less than the time required for compliance.
3 Mar 2026The petitioner, Ashokbhai Nanubhai Patel, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice dated ...




