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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D.KARIA, PRANAV TRIVEDI
Century Tradeserve Limited – Appellant
Versus
Union Of India – Respondent
| Table of Content |
|---|
| 1. quashing of tax notice based on procedural discrepancies. (Para 4 , 5) |
| 2. arguments on applicability of new income tax assessment rules. (Para 6 , 7) |
| 3. court's interpretation of supreme court's decisions on assessment. (Para 8 , 9 , 10 , 11) |
| 4. temporal jurisdiction and application of legal fictions in tax laws. (Para 12) |
| 5. final conclusion to quash the disputed tax notice and assessment. (Para 13) |
JUDGMENT :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr. B.S. Soparkar for the petitioner and learned Senior Standing Counsel Mr. Varun K. Patel for the respondent no.2.
2. Having regard to the controversy arising in the petition 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. Varun K. Patel waives service of notice of rule on behalf of the respondent.
4. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for quashing and setting aside the notice dated 31.03.2021 issued under Section 148 of the INCOME TAX ACT , 1961 (for short “the Act”) for the Assessment Year 2013-14 as well as t
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 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 beyond the established statutory limitation are invalid and must be quashed, emphasizing compliance with timelines set by legal precedents in tax law.
Notices issued under the Income Tax Act beyond the statutory limitation set by Supreme Court precedents are invalid and must be quashed.
Notices issued under sections 148 and 148A(d) of the Income Tax Act beyond the specified limitation period are invalid and subject to quashing.
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 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.
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