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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D.KARIA, PRANAV TRIVEDI
Saroj Tilakraj Juneja – Appellant
Versus
R/Special Civil Application No. 19361 of 2023 – Respondent
JUDGMENT :
BHARGAV D. KARIA, J.
Learned advocate Mr. Yogesh B. Shah for the petitioner has filed a draft amendment. The same is allowed in terms of the draft. To be carried out forthwith.
2. Heard learned advocate Mr. Yogesh B. Shah for the petitioner and learned Senior Standing Counsel Mr. Karan Sanghani for the respondent.
3. Rule returnable forthwith. Learned Senior Standing Counsel Mr. Karan Sanghani waives service of notice of rule.
4. Having regard to the controversy involved which is in a narrow compass, with the consent of the learned advocates for the respective parties, the matter is taken up for hearing.
5. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the notice dated 29.06.2021 issued under Section 148 of the Income Tax Act (For short “the Act”)as well as the subsequent order dated 21.07.2022 was passed under 148A(d) of the Act. At the outset, learned advocate Mr. Yogesh Shah for the petitioner submitted that the notice dated 29.06.2021 under Section 148 of the Act is issued under the provisions of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (For short “TOLA”) and as per the decision
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.
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 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.
Reassessment notices u/s 148 issued beyond surviving TOLA time limits post-Ashish Agarwal exclusions are invalid and quashed.
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 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.
The notices under the amended Income Tax Act are valid even if previously invalid notices existed, provided conditions of procedural compliance and limitation exclusions are met.
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