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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
A.S.SUPEHIA, PRANAV TRIVEDI
Jignesh Ramniklal Doshi – Appellant
Versus
Deputy Commissioner Of Income Tax, Central Circle 2 Rajkot – Respondent
| Table of Content |
|---|
| 1. petition to quash notice under income tax act. (Para 3) |
| 2. factual background of the reassessment proceedings. (Para 4) |
| 3. contention on statutory limitations prior to finance act, 2021. (Para 5) |
| 4. opposition from the respondent concerning reassessment. (Para 6) |
| 5. court's interpretation of statutory provisions for assessment. (Para 7) |
| 6. assessment year calculation and statutory limits. (Para 8 , 9) |
| 7. final ruling quashing the notice. (Para 10) |
JUDGMENT :
(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)
1. RULE. Learned Senior Standing Counsel Mr. Maunil Yajnik waives service of notice of rule on behalf of the respondent – Department.
2. At the outset, learned Senior Standing Counsel Mr. Maunil Yajnik has submitted that the issue raised in the present writ petition is squarely covered by the decision of this Court rendered in Special Civil Application No. 16615 of 2025 dated 05.01.2026. Hence, with the consent of the respective parties, the matter is taken up for final disposal today itself.
3. The present petition under Article 226 of the Constitution of India, the petitioner has prayed to quash and set aside the notice issued under Section 148 of the Income Tax Act, 1961
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.
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....
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.
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