Back
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D. KARIA, PRANAV TRIVEDI
Tejas Babulal Shah – Appellant
Versus
Income Tax Officer, Ward 3(3)(5) – Respondent
| Table of Content |
|---|
| 1. notices issued were declared invalid. (Para 2 , 6) |
| 2. notices were issued under tola without compliance. (Para 3 , 4 , 5) |
| 3. supreme court decisions inform current notice validity. (Para 7 , 8 , 9) |
| 4. concession by revenue led to quashing of notices. (Para 10 , 11 , 16) |
| 5. petition allowed and notices quashed. (Para 17 , 18) |
JUDGMENT :
1. Heard learned advocate Mr. Tej Shah for the petitioner and learned Senior Standing Counsel Ms. Maithili D. Mehta for the respondent.
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 29.06.2021 whereas notice under section 148A(b) of the Act after judgment in case of Union of India and others v. Ashish Agarwal reported in (2022) 444 ITR 1 (SC) was issued on 24.05.2022.
5. Thereafter, considering the decision of Hon’ble Apex Court in case of Ashish Agarwal (supra), notice issued under section 148 between 01.04.2021 and 30.06.2021 for Assessment Year 2015-2016 was deemed to be notice under section 148A(b) of the Act which has come into operation with effect from 01.04.2021 and thereafter as per the direction issued by t
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 for assessment post statutory time limits under TOLA are invalid.
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.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
