Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Non-Compliance with Section 148A(b) and Invalid Sanction Under Section 151 of Income Tax Act, 1961. The court held that the notice issued after 01.04.2021 without following the mandatory procedure under Section 148A and without valid sanction under Section 151 is invalid.
3 Mar 2026The petitioner, Arham Share Private Limited, challenged a notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-2016. T...




