https://www.taxtmi.com/caselaws?id=206867 Gujarat HC quashed section 148 notices issued for assessment year 2003-04, ruling they were barred by limitation. The court held that merely signing notices on March 31, 2010 did not constitute "issue" under section 149. The actual date of issue was April 7, 2010, when notices were handed to the post office for service. Since this exceeded the six-year limitation period from the end of the relevant assessment year, the notices were invalid. The court also ruled that requiring petitioners to first file objections under GKN Driveshafts precedent would serve no useful purpose given the limitation bar. en-us Tue, 13 Jul 2010 00:00:00 +0530 Wed, 02 Jul 2025 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206867 Gujarat HC quashed section 148 notices issued for assessment year 2003-04, ruling they were barred by limitation. The court held that merely signing notices on March 31, 2010 did not constitute "issue" under section 149. The actual date of issue was April 7, 2010, when notices were handed to the post office for service. Since this exceeded the six-year limitation period from the end of the relevant assessment year, the notices were invalid. The court also ruled that requiring petitioners to first file objections under GKN Driveshafts precedent would serve no useful purpose given the limitation bar. Case-Laws Income Tax Tue, 13 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206867