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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D.KARIA, PRANAV TRIVEDI
Tyrone Patrick Lemos – Appellant
Versus
Deputy Commissioner Of Income Tax Circle 2(1)(1), Vadodara – Respondent
JUDGMENT :
(PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI)
1. Heard learned Senior Counsel Mr.Tushar Hemani appearing with Mr.Parimalsinh Parmar, advocate for the petitioner and learned Senior Standing Counsel Mr.Karan Sanghani, for the respondent.
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 27.07.2022 passed by Respondent No.1 under Section 148A(d) of the INCOME TAX ACT , 1961 (For short “the Act”) which inter alia propose to re-open the assessment.
5. The brief facts are as under:
6. The petitioner filed return of income for the Assessment Year 2013-14 on 28.04.2016.
7. A notice dated 30.6.2021 was issued under Section 148 of the Act under the provisions of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (For short “TOLA”).
8. Pursuant to the decision of the Hon’ble Supreme Court in
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.
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 beyond statutory timelines are invalid, leading to quashing of the assessment order.
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 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 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 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.
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