https://www.taxtmi.com/caselaws?id=294236 The Gujarat High Court issued a notice and granted interim relief by staying further proceedings in a case concerning the reopening of assessment for the assessment year 2011-12 under section 147 of the Income Tax Act, 1961, without serving a notice under section 148. The court emphasized the importance of procedural compliance in tax matters and highlighted the necessity of adhering to statutory provisions. By acknowledging the potential legal implications of proceeding without serving the requisite notice, the court demonstrated a commitment to upholding principles of natural justice and procedural fairness in tax assessment proceedings. en-us Tue, 27 Nov 2018 00:00:00 +0530 Mon, 29 Mar 2021 19:25:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294236 The Gujarat High Court issued a notice and granted interim relief by staying further proceedings in a case concerning the reopening of assessment for the assessment year 2011-12 under section 147 of the Income Tax Act, 1961, without serving a notice under section 148. The court emphasized the importance of procedural compliance in tax matters and highlighted the necessity of adhering to statutory provisions. By acknowledging the potential legal implications of proceeding without serving the requisite notice, the court demonstrated a commitment to upholding principles of natural justice and procedural fairness in tax assessment proceedings. Case-Laws Income Tax Tue, 27 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294236