https://www.taxtmi.com/caselaws?id=459681 The Gujarat HC held that reassessment notices under section 148 issued between 01.04.2021 to 30.06.2021 for Assessment Years 2013-14 and 2014-15 were time-barred, exceeding the six-year limitation period. Following precedents from Keenara Industries and Rajeev Bansal cases, the court declared all such notices illegal and without jurisdiction. The Revenue could not dispute the established legal position. The petitions were allowed on this ground alone, with the court declining to examine other factual or legal issues as agreed by parties. en-us Mon, 27 Mar 2023 00:00:00 +0530 Mon, 23 Dec 2024 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459681 The Gujarat HC held that reassessment notices under section 148 issued between 01.04.2021 to 30.06.2021 for Assessment Years 2013-14 and 2014-15 were time-barred, exceeding the six-year limitation period. Following precedents from Keenara Industries and Rajeev Bansal cases, the court declared all such notices illegal and without jurisdiction. The Revenue could not dispute the established legal position. The petitions were allowed on this ground alone, with the court declining to examine other factual or legal issues as agreed by parties. Case-Laws Income Tax Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459681