Back
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
A.S.SUPEHIA, PRANAV TRIVEDI
Jaini Tradelink Pvt. Ltd. – Appellant
Versus
Income Tax Officer,Ward 2(1) (1), Ahmedabad – Respondent
| Table of Content |
|---|
| 1. petitioner's challenge based on notice and assessment. (Para 3 , 4) |
| 2. arguments on limitation and re-opening of assessment. (Para 5) |
| 3. court's analysis of statutory provisions. (Para 8 , 9) |
| 4. conclusion on the validity of the notice. (Para 10) |
JUDGMENT :
(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)
1. Heard learned Senior Advocate Mr. Tushar Hemani appearing with learned advocate Ms. Vaibhavi K. Parikh for the petitioner and learned Senior Standing Counsel Mr. Varun K. Patel for the respondent.
2. Rule returnable forthwith. Learned Senior Standing Counsel Mr. Varun Patel waives service of notice of rule on behalf of the respondent. Having regard to the controversy involved, with the consent of the learned advocates for the respective parties, the matter is taken up for final hearing..
3. By this petition under Article 226 of the Constitution of India, the petitioner challenges the notice dated 28.03.2025 issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as “the Act” for short) seeking to re-open income tax assessment of the petitioner for the Assessment Year 2015-16 (hereinafter referred to as “the assessment year under consideration” for
The notice issued under Section 148 for reopening the assessment year was quashed as time-barred, exceeding the ten-year limitation period established by the Income Tax Act.
Notice under Section 148 of the Income-tax Act was quashed for being time-barred, as it fell outside the statutory limitation period based on the relevant assessment year and provisions of Sections 1....
Reassessment notice under Section 148 invalid due to exceeding statutory limitation for assessment years prior to April 2021, breaching prescribed timelines under Income Tax Act.
Reassessment notices issued beyond statutory time limits are invalid; the Income Tax Act specifies clear time frames for such actions based on search operations.
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
