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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D. KARIA, PRANAV TRIVEDI
Equidem Dealers Private Limited – Appellant
Versus
Asst. Commissioner of Income Tax, Ahmedabad – Respondent
| Table of Content |
|---|
| 1. acknowledgment of the legal representatives. (Para 1) |
| 2. challenge regarding validity of notices. (Para 2 , 3 , 6) |
| 3. timing and rules for notice issuance details. (Para 4 , 5) |
| 4. reference to relevant case law and precedents. (Para 7 , 8 , 9) |
| 5. resulting orders from higher courts regarding appeals. (Para 10 , 11 , 12 , 13 , 14 , 15 , 16) |
| 6. final ruling on the case and implications. (Para 17) |
| 7. conclusion and disposal of the petition. (Para 18) |
JUDGMENT :
1. Heard learned advocate Mr. Jaimin A. Gandhi for the petitioner and learned Senior Standing Counsel Ms. Maithili D. Mehta for the respondents.
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 30.06.2021 whereas notice under section 148A(b) of the Act after judgment in case of Union of India and others v. Ashish Agarwal, (2022) 444 ITR 1 (SC) was issued on 30.05.2022. However, it is the case of the petitioner that such notice has not been served upon the petitioner.
5. Thereafter, considering the decision of Hon’ble Apex Court in case of Ashish Agarwal (supra), notice issued under section 148 between
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.
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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