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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D. KARIA, PRANAV TRIVEDI
Vishwa Realty Limited – Appellant
Versus
Assessment Unit, Income Tax Department – Respondent
| Table of Content |
|---|
| 1. notices issued under section 148 must comply with newer statutory requirements. (Para 2 , 3 , 4 , 5) |
| 2. court confirmed previous cases necessitating proper procedure for issuing tax notices. (Para 6 , 7 , 8) |
| 3. various judicial decisions clarified time limits impacting taxation notices. (Para 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16) |
| 4. final ruling invalidating notices due to procedural inadequacies. (Para 17 , 18) |
JUDGMENT :
(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)
1. Heard learned advocate Ms. Vaibhavi K. Parikh for the petitioner and learned Senior Standing Counsel Ms. Maithili D. Mehta for the respondents.
2. The petitioner has challenged notices issued under section 148 of the Income Tax Act, 1961 (for short “the Act”) for the Assessment Year 2015-2016 under the old regime in view of TOLA without issuing notice under section 148A(b) as required to be issued with effect from 01.04.2021.
3. Notice under section 148 under Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 [(2020) 422 ITR (St.) 116] (For short “TOLA”) was issued on 25.06.2021 whereas notice under section 148A(b) of the Act after judgment in case of Union of India and others v
Notices issued for assessment post statutory time limits under TOLA are invalid.
Notices under Section 148 of the Income Tax Act issued after the prescribed period are invalid as confirmed by Supreme Court precedents.
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 issued under Income Tax provisions after statutory deadlines are invalid and subject to quashing under the Act.
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 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 tax law without following statutory procedures post-expiration of limitation periods are deemed invalid, emphasizing compliance as essential for lawful tax assessments.
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