Back
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
A.S.SUPEHIA, PRANAV TRIVEDI
Jayantibhai Karamshibhai Maniya – Appellant
Versus
Income Tax Officer, Ward 1(9), Bhavnagar – Respondent
| Table of Content |
|---|
| 1. court's analysis of the legal issues. (Para 9) |
JUDGMENT :
A.S. SUPEHIA, J.
1 RULE. Learned Senior Standing Counsels Mr.Maunil Yajnik, Mr.Varun Patel and Mr.Karan Sanghani waive service of notice of rule on behalf of the respondent – Department. Since a pure question of law is raised in the writ petitions, the same were heard extensively and are finally decided today by this present judgment and order.
2 Special Civil Application No.16615 of 2025 is taken up as the lead matter. In the instant writ petition, the petitioner has prayed for quashing and setting aside the notice dated 31.03.2025 issued under Section 148 of the Income-tax Act, 1961 (for short “the Act”) by the respondent – Department seeking to reopen the income-tax assessment of the petitioner for the Assessment Year 2015-16.
3 The brief facts giving rise to the filing of the writ petition are as under:
3.1 The petitioner was engaged in the business of job work of diamonds during the year under consideration. The petitioner filed the return of income for the year under consideration on 31.03.2016 declaring total income of Rs.19,85,220/-.
3.2 The respondent issued a notice dated 31.03.2025 under Section 14
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.
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
