https://www.taxtmi.com/caselaws?id=464998 A reassessment notice under Section 148 for assessment year 2015-16 was challenged on the ground that, after insertion of Section 148A from 1 April 2021, the reopening should have followed the Section 148A procedure, including inquiry, prior approval of the specified authority, and an opportunity of hearing. The Gujarat HC issued notice to the respondents, directed that the writ application be tagged with connected matters, and granted interim relief in terms of paragraph 17(c). en-us Mon, 10 Jan 2022 00:00:00 +0530 Sat, 29 Nov 2025 19:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464998 A reassessment notice under Section 148 for assessment year 2015-16 was challenged on the ground that, after insertion of Section 148A from 1 April 2021, the reopening should have followed the Section 148A procedure, including inquiry, prior approval of the specified authority, and an opportunity of hearing. The Gujarat HC issued notice to the respondents, directed that the writ application be tagged with connected matters, and granted interim relief in terms of paragraph 17(c). Case-Laws Income Tax Mon, 10 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464998