https://www.taxtmi.com/caselaws?id=771964 Gujarat HC held that reassessment notice u/s 148 dated 31.01.2021 served on 01.04.2021 was issued during the TOLA transition period (01.04.2021 to 30.06.2021), rendering the subsequent assessment order dated 29.03.2022 infructuous. Following SC precedents in Ashish Agarwal and Rajiv Bansal cases, the court declared the assessment order void and non-existent since respondent had issued fresh notice u/s 148 on 26.07.2022 pursuant to s.148A(d) order. The petition succeeded as the original assessment became invalid due to procedural defects during the statutory transition period. en-us Mon, 10 Mar 2025 00:00:00 +0530 Mon, 02 Jun 2025 08:34:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771964 Gujarat HC held that reassessment notice u/s 148 dated 31.01.2021 served on 01.04.2021 was issued during the TOLA transition period (01.04.2021 to 30.06.2021), rendering the subsequent assessment order dated 29.03.2022 infructuous. Following SC precedents in Ashish Agarwal and Rajiv Bansal cases, the court declared the assessment order void and non-existent since respondent had issued fresh notice u/s 148 on 26.07.2022 pursuant to s.148A(d) order. The petition succeeded as the original assessment became invalid due to procedural defects during the statutory transition period. Case-Laws Income Tax Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771964