Back
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
A.S.SUPEHIA, PRANAV TRIVEDI
Batukbhai Premjibhai Kalathiya – Appellant
Versus
Income Tax Officer, Ward 3(2)(1) Surat – Respondent
| Table of Content |
|---|
| 1. arguments regarding the legality of reassessment notice. (Para 2 , 5 , 6) |
| 2. facts regarding the issuance of the notice under section 148. (Para 3 , 4) |
| 3. court's analysis of legal provisions regarding assessment time limits. (Para 7) |
| 4. ratio regarding computation of assessment years in relation to the notice. (Para 8) |
| 5. final conclusion to quash the notice and assessment. (Para 9) |
JUDGMENT :
(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)
1. RULE. Learned Senior Standing Counsel Mr. Karan Sanghani waives service of notice of rule on behalf of the respondent – Department.
2. At the outset, learned Senior Standing Counsel Mr. Karan Sanghani 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 dated 31.03.2025 for the Assessment Year 2015-16 to reassess
Reassessment notices issued beyond statutory time limits are invalid; the Income Tax Act specifies clear time frames for such actions based on search operations.
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.
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.
The court held that in cases of search under Section 132, the provisions of Section 153A apply mandatorily, overriding Section 147 and 148, unless incriminating material is found.
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
