Gujarat High Court Quashes Reassessment Notice for AY 2015-16 Due to Non-Compliance with Section 148A(b) and Invalid Sanction Under TOLA. Notice issued under Section 148 of Income Tax Act, 1961 without following mandatory procedure under Section 148A(b) and without valid sanction under Section 151 is invalid.
12 Mar 2026The petitioner, Rajesh Mansukhlal Gadoya, challenged a notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-2016. The ...






