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    <title>2019 (10) TMI 766 - GUJARAT HIGH COURT</title>
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    <description>A challenge was raised to a reassessment order on the grounds of defective service of notice and expiry of the five-year limitation period under the reassessment framework for Assessment Year 2008-09. The text also questioned whether issue-based assessment could be initiated when no proceedings were pending, on the footing that such power operates only during pending proceedings under the Act. The court granted ad interim protection, stayed operation of the impugned order, issued notice, and kept the matter pending for further hearing.</description>
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      <description>A challenge was raised to a reassessment order on the grounds of defective service of notice and expiry of the five-year limitation period under the reassessment framework for Assessment Year 2008-09. The text also questioned whether issue-based assessment could be initiated when no proceedings were pending, on the footing that such power operates only during pending proceedings under the Act. The court granted ad interim protection, stayed operation of the impugned order, issued notice, and kept the matter pending for further hearing.</description>
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