Back
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D. KARIA, PRANAV TRIVEDI
Nilesh Amarshibhai Rajapara – Appellant
Versus
Income Tax Officer, Morbi – Respondent
| Table of Content |
|---|
| 1. notices for tax assessment must adhere to statutory timelines. (Para 2 , 3 , 4) |
| 2. court observes previous rulings affecting notice validity. (Para 6 , 7 , 10) |
| 3. concessions made by revenue influence notice outcomes. (Para 8 , 9 , 12 , 14) |
| 4. determination of notice validity based on legislative adherence. (Para 11) |
| 5. final verdict on quashing notices due to procedural missteps. (Para 15 , 16 , 18) |
JUDGMENT :
1. Heard learned advocate Mr. Mohit R. Balani for the petitioner and learned Senior Standing Counsel Mr. Karan Sanghani 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 16.06.2021 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 19.05.2022.
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 e
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 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.
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
