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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D.KARIA, PRANAV TRIVEDI
Mayurkumar Babubhai Patel – Appellant
Versus
Assistant Commissioner Of Income Tax, Circle 3(1)(1), Ahmedabad – Respondent
ORDER :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr. B.S.Soparkar for the petitioner and learned Senior Standing Counsel Ms. Maithili Mehta and Mr. Varun K. Patel for the respondents in the respective petitions.
2. This group of petitions are filed challenging the notices issued under section 148 of the Income Tax Act, 1961 [for short ‘the Act’] for the Assessment Year 2015-16.
3. In Special Civil Application Nos. 3154 of 2022 and 4001 of 2022, notice dated 31.03.2021 issued by the respondent- Assessing Officer for A.Y. 2015-16 is under challenge.
4. It appears that the respondent-Assessing Officer, considering the issuance of notice dated 31.03.2021 being issued upon the petitioner-assessee on 01.04.2021 after the decision of the Hon’ble Apex Court in case of Union of India vs. Ashish Agarwal reported in (2022) 444 ITR 1 (SC) , issued notice under section 148A(b) of the Act after 04.05.2022 (the date of the decision) and thereafter, passed an order under section 148A(d) along with notice under section 148 of the Act on 27/28/29.07.2022 in the respective matters.
5. The petitioners have therefore, challenged such notices in Special Civil Application Nos. 21369/2022, 18099/2022, 1
Notices issued under Section 148 after the deadline prescribed by tax law are 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 Income Tax provisions after statutory deadlines are invalid and subject to quashing under the Act.
Notices issued under the Income Tax Act after the deadline imposed by TOLA are invalid, as affirmed by the court's ruling based on statutory timelines.
Notices under Section 148 of the Income Tax Act issued after the prescribed period are invalid as confirmed by Supreme Court precedents.
Notices issued for assessment post statutory time limits under TOLA are invalid.
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