Allowing the petition the Court held that reopening notice was not served upon assessee at any point of time, impugned reopening proceedings initiated against assessee pursuant to said notice was to be quashed . ( AY. 2011 -12 )
Rambhai Mafatlal Patel v. ITO (2021) 281 Taxman 196 / 323 CTR 712/( 2022) 210 DTR 213(Guj.)( HC)
S. 148 : Reassessment –Notice – Notice was not served on the assessee – Capital gains – Sale of agricultural land – Reassessment proceedings was quashed [ S.147 , 292BB , Art , 226 ]