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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D.KARIA, PRANAV TRIVEDI
Narendra Maganlal Purohit – Appellant
Versus
Deputy Commissioner Of Income Tax, Circle 3(1)(1), Ahmedabad – Respondent
JUDGMENT :
BHARGAV D. KARIA, J.
1. Heard learned Senior Advocate Mr. Tushar Hemani with learned advocate Ms. Vaibhavi K. Parikh with learned advocate Mr. Parimalsinh Parmar, learned Senior Advocate Mr. S.N. Soparkar with learned advocate Mr. B.S. Soparkar, learned advocate Mr. Manish J. Shah, learned advocate Mr. Hardik Vora, learned advocate Ms. Shrunjal T. Shah, learned advocate Mr. Darshan B. Gandhi, learned advocate Ms. Nupur D. Shah, learned advocate Mr. Jimi S. Patel, learned advocate Mr. Hiren J. Trivedi for the petitioners and learned Senior Standing Counsel Ms.Maithili D. Mehta, learned Senior Standing Counsel Mr. Karan G. Sanghani and learned Senior Standing Counsel Mr. Varun K. Patel for the respondents.
2. The issue involved is identical in all these petitions and therefore, with the consent of the learned advocates for the respective parties, they have been heard together and would be disposed off by this common judgment.
3. Rule returnable forthwith. learned Senior Standing Counsel Ms.Maithili D. Mehta, learned Senior Standing Counsel Mr. Karan G. Sanghani and learned Senior Standing Counsel Mr. Varun K. Patel waives service of notice of rule on behalf of the the responde
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 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 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 for assessment post statutory time limits under TOLA are invalid.
The court ruled that procedural requirements for issuing notice under Section 148 must be strictly complied with; failure to do so renders such notices time-barred and invalid.
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