https://www.taxtmi.com/caselaws?id=773117 Gujarat HC held that reassessment notice dated 21.7.2022 was time-barred following Supreme Court decision in Union of India v. Rajeev Bansal. The court found that after granting mandatory 14 days to assessee from Ashish Agarwal judgment, the Section 148 notice should have been issued by 12.6.2022, but was actually issued on 21.7.2022. Consequently, the prior notice dated 30.6.2021 was deemed invalid. The writ petition succeeded on limitation grounds, invalidating the reassessment proceedings. en-us Tue, 10 Jun 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773117 Gujarat HC held that reassessment notice dated 21.7.2022 was time-barred following Supreme Court decision in Union of India v. Rajeev Bansal. The court found that after granting mandatory 14 days to assessee from Ashish Agarwal judgment, the Section 148 notice should have been issued by 12.6.2022, but was actually issued on 21.7.2022. Consequently, the prior notice dated 30.6.2021 was deemed invalid. The writ petition succeeded on limitation grounds, invalidating the reassessment proceedings. Case-Laws Income Tax Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773117