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HIGH COURT OF GUJARAT
BHARGAV D. KARIA, D.N. RAY
Nilkanth Concast Private Limited – Appellant
Versus
Joint Commissioner of Income Tax (OSD) Gandhidham – Respondent
ORDER :
BHARGAV D. KARIA, J.
1. Heard learned Senior Advocate Mr. Tushar Hemani with learned advocate Mr. Parimalsinh Parmar for the petitioner and learned Senior Standing Counsel Mr. Karan Sanghani for respondent No.1.
2. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs:
“(a) quash and set aside the impugned notice dated 3.03.2021 (At Annexure A to this petition], the impugned Assessment Order dated 29.03.2022 along with consequential demand notice dated 29.03.2022 [At Annexure B (Colly) to this petition] as well as the impugned Rectification order dated 04.07.2024 along with consequential demand notice dated 09.07.2024 [at Annexure C (Colly) to this petition] for the Assessment Year 2014-15;
(b) pending the admission, hearing and final disposal of this petition, stay the implementation and operation of the impugned Assessment Order dated 29.03.2022 along with consequential demand notice dated 29.03.2022 [at Annexure B Colly) to this petition] as well as the impugned rectification order dated 04.07.2024 along with consequential demand notice dated 09.07.2024 [at Annexure C (Colly) to this petition] for the Assessment Y
The assessment order became void due to the issuance of a new notice under section 148, rendering earlier proceedings infructuous.
Notice issued under Section 148 for AY 2015-16 quashed due to violation of limitation prescribed by TOLA and Supreme Court undertaking.
Notice u/s.148 uploaded on portal post 01.04.2021 attracts s.148A regime; non-compliance with procedure and Supreme Court directions, coupled with s.149 time-bar for AY 2014-15, renders reassessment ....
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