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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D.KARIA, PRANAV TRIVEDI
Saroj Predhiman Kaw – Appellant
Versus
Deputy Commissioner Of Income Tax, Circle 3(1)(1), Ahmedabad – Respondent
JUDGMENT :
PRANAV TRIVEDI, J.
1. Heard learned advocate Mr. Dhinal A. Shah for the petitioner and learned Senior Standing Counsel Ms.Maithili Mehta 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 Ms.Maithili Mehta 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 15.07.2022 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 2016-17 on 29.07.2016.
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 case of Union of India vs. Ashish Agarwal reported in [2022] 138 taxmann.com 64
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.
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 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.
Reassessment notices u/s 148 issued beyond surviving TOLA time limits post-Ashish Agarwal exclusions are invalid and quashed.
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 Income Tax provisions after statutory deadlines are invalid and subject to quashing under the Act.
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