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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D.KARIA, PRANAV TRIVEDI
Bipinchandra Himmatlal Mehta – Appellant
Versus
Assessment Unit, Income Tax Department – Respondent
| Table of Content |
|---|
| 1. challenge to assessment order and timeline of notices. (Para 4 , 5 , 6 , 7 , 11 , 12) |
| 2. validity of notices issued under tola. (Para 8 , 10) |
| 3. legal standards for reassessment notice validity. (Para 13 , 14 , 15 , 16) |
| 4. conclusion on the petition's outcome. (Para 17 , 18) |
JUDGMENT :
(PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI)
1. Heard learned advocate Mr. Jimi Patel, for learned advocate Mr. Manish Shah for the petitioner and learned Senior Standing Counsel Mr. Karan Sanghani for the respondents.
2. Having regard to the controversy involved which is in narrow compass, with the consent of the learned advocates for the respective parties, the matter is taken up for hearing.
3. Rule returnable forthwith. Learned Senior Standing Counsel Mr. Karan Sanghani waives service of notice of rule.
4. By this petition under Article 226/227 of the Constitution of India, the petitioner has challenged assessment order dated 30.5.2023 passed by Respondent No.1 under Section 147 read with Section 144B of the INCOME TAX ACT , 1961 (For short “the Act”) and subsequent demand notice dated 30.5.2023 issued to the petitioner.
5. The brief facts are as under:
6. The petitioner filed return
Notices issued under Section 148 of the Income Tax Act beyond statutory timelines are invalid, leading to quashing of the assessment order.
Notices under the Income Tax Act issued beyond prescribed time limits are deemed invalid, affecting assessing officers' jurisdiction.
Notices issued under Section 148 of the Income Tax Act are invalid if not issued within the prescribed time limits following the Supreme Court's guidelines.
Reassessment notices under the Income Tax Act must comply with statutory time limits, as notices issued beyond the prescribed period are invalid and time-barred.
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.
Notices issued under Section 148 that fail to comply with established time limits are invalid and cannot be enforced, as per legal interpretations upheld by the Supreme Court.
Notices issued for reassessment under the Income Tax Act must adhere to statutory time limits; those issued beyond the time limit are considered invalid.
Notices issued under sections 148 and 148A(d) of the Income Tax Act beyond the specified limitation period are invalid and subject to quashing.
Reassessment notices u/s 148 issued beyond surviving TOLA time limits post-Ashish Agarwal exclusions are invalid and quashed.
Notices issued under Income Tax provisions after statutory deadlines are invalid and subject to quashing under the Act.
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