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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D.KARIA, PRANAV TRIVEDI
Vimal Vadilal Morakhiya (Huf) Through Its Karta Vimal Morakhiya – Appellant
Versus
Principal Chief Commissioner Of Income Tax – Respondent
| Table of Content |
|---|
| 1. challenges to notices under section 148 of the act. (Para 2 , 3 , 4 , 6) |
| 2. court's consideration of valid sanctions and procedural compliance. (Para 5 , 7 , 8) |
| 3. acknowledgment of supreme court decisions affecting notice validity. (Para 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16) |
| 4. final ruling on the invalidity of notice under tola. (Para 17 , 18) |
ORDER :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr. Avinash Poddar for the petitioner and learned Senior Standing Counsel Mr. Karan G. Sanghani for the respondents.
2. The petitioner has challenged notices issued under section 148 of the INCOME TAX ACT , 1961 (for short “the Act”) for the Assessment Year 2015-2016 under the old regime in view of TOLA without issuing notice under section 148A(b) as required to be issued with effect from 01.04.2021.
3. Notice under section 148 under Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 [(2020) 422 ITR (St.) 116] (For short “TOLA”) was issued on 30.06.2021 whereas notice under section 148A(b) of the Act after judgment in case of Union of India and others v. Ashish Agarwal reported in (2022) 444 ITR 1 (SC) was issued on 23.05.2022.
4. The respondent Asses
Notices issued under section 148 of the Income Tax Act after 01.04.2021 without adhering to section 148A(b) are invalid, emphasizing the necessity for compliance with updated procedural requirements.
Notices issued under tax law without following statutory procedures post-expiration of limitation periods are deemed invalid, emphasizing compliance as essential for lawful tax assessments.
Notices issued under section 148 after 31.03.2021 were held invalid as they did not comply with the requirements established by TOLA and relevant Supreme Court rulings.
Notices issued under the Income Tax Act after the deadline imposed by TOLA are invalid, as affirmed by the court's ruling based on statutory timelines.
Notices issued under Income Tax provisions after statutory deadlines are invalid and subject to quashing under the Act.
Notices under Section 148 of the Income Tax Act issued after the prescribed period are invalid as confirmed by Supreme Court precedents.
Notices issued for assessment post statutory time limits under TOLA are invalid.
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