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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
A.S.SUPEHIA
Vishal Pravinchandra Sonawala – Appellant
Versus
Income Tax Officer, Ward 1(2)(6) - Surat – Respondent
ORDER :
A.S. SUPEHIA, J.
1. Heard learned advocate Mr. Hardik Vora for the petitioner and learned Senior Standing Counsel Mr. Karan Sanghani for the respondent.
2. This petition is filed under Article 226 of the Constitution of India challenging the notice under section 148 of the Income Tax Act, 1961 (For short “the Act”) dated 30.07.2022 on the ground that the notice would be invalid and time barred.
3. Brief facts of the case are that the respondent Assessing Officer issued notice dated 29.06.2021 under section 148 of the Act for the Assessment Year 2014-2015 during the extended time period as per Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 [(2020) 422 ITR (St.) 116] (For short “TOLA”).
4. In view of the decision of Hon’ble Apex Court in case of Union of India and others v. Ashish Agarwal reported in (2022) 444 ITR 1 (SC), the aforesaid notice was to be treated as notice under section 148A(b) of the Act which has come into statute with effect from 01.04.2021.
5. The Hon’ble Apex Court in case of Union of India v. Rajeev Bansal reported in (2024) 469 ITR 46 (SC) has laid down the law to consider such notice as valid notice or invalid notice depending up
Notices issued under section 148 of the Income Tax Act beyond the specified 'surviving time' limit are deemed invalid and thus quashed.
Notices issued under the Income Tax Act for assessment beyond the designated timeframe are invalid, emphasizing the requirement for taxpayer participation in legal proceedings.
Notices issued beyond the established statutory limitation are invalid and must be quashed, emphasizing compliance with timelines set by legal precedents in tax law.
Notices issued under the Income Tax Act beyond the statutory limitation set by Supreme Court precedents are invalid and must be quashed.
Notices and orders issued under the Income Tax Act were quashed as time-barred, adhering to Supreme Court mandates on limitation periods.
Notices issued under sections 148 and 148A(d) of the Income Tax Act beyond the specified limitation period are invalid and subject to quashing.
Notices issued for reassessment under the Income Tax Act must adhere to statutory time limits; those issued beyond the time limit are considered invalid.
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