2023 (2) TMI 1346 - HC - Income Tax

Validity of reopening of assessment - Period of limitation to issue notice issued u/s 148A(b) - Challenging order passed u/s 148A(d) seeking to reopen the income tax assessment of the petitioner for the assessment year 2013-14 on the ground that the notice and order are bad in law and without jurisdiction - HELD THAT - Since the issue is covered by the decision of this Court in case of Keenara Industries Private Limited 2023 (3) TMI 104 - GUJARAT HIGH COURT without giving the separate reasoning this petition deserves to be allowed. Resultantly this petition is allowed. Notice u/s 148 of the IT Act and impugned order under section 148A(d) are quashed and set aside.

Summary

The petition challenged a notice and order under the Income Tax Act for the assessment year 2013-14. The High Court allowed the petition, quashing the notice and order. Service through e-mode is permitted.