Gujarat High Court Quashes Reassessment Notice Against Elderly Housewife in Income Tax Case — Lack of Jurisdictional Satisfaction and Non-Application of Mind. Reopening of Assessment Under Section 147/148 of Income Tax Act, 1961 Set Aside as Notice Was Issued Without Proper Inquiry and Without Considering Petitioner's Status as Non-Filer.
30 Mar 2026The petitioner, Muktaben Jadavjibhai Patel, an elderly housewife with no regular source of income, had never obtained a PAN or filed any return of inc...
