{"id":59465,"date":"2026-04-13T12:32:26","date_gmt":"2026-04-13T07:02:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/narendra-maganlal-purohit-v-dcit-2025-347-ctr-540-254-dtr-95-2026-182-taxmann-com-786-gujhc\/"},"modified":"2026-04-13T12:32:26","modified_gmt":"2026-04-13T07:02:26","slug":"narendra-maganlal-purohit-v-dcit-2025-347-ctr-540-254-dtr-95-2026-182-taxmann-com-786-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/narendra-maganlal-purohit-v-dcit-2025-347-ctr-540-254-dtr-95-2026-182-taxmann-com-786-gujhc\/","title":{"rendered":"Narendra Maganlal Purohit. v. DCIT (2025) 347 CTR 540 \/ 254 DTR 95 \/ [2026] 182 taxmann.com 786 (Guj)(HC)"},"content":{"rendered":"<p>On writ the Court held that revenue could not have issued the notices under S. 3(1) of TOLA as considering the time period as prescribed under S. 149 w.e.f. 1st April, 2021, three years would be over on 31st March, 2019 which is prior to coming into force of TOLA and six years would be completed on 31st March, 2022 which is after operation of TOLA. Notices issued under s. 148 for asst. yr. 2015-16 are held to be invalid as same were issued during the extended period from 1st April, 2021 to 30th June, 2021 under TOLA\u2014UOI v. Rajeev Bansal (2024)\u00a0 (2024) 469 ITR 46 (SC) and Mayurkumar Babubhai Patel v. Asstt. CIT &amp; Anr. [Special Civil Appln. No. 3154 of 2022, dt. 17th June, 2025 (Guj)(HC)] followed. (AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Limitation-Notices issued for asst. yr. 2015-16 are held to be invalid as same were issued during the extended period from 1st April, 2021 to 30th June, 2021 under TOLA.  [S. 148,149(1),TOLA, S. 3(1), Art. 226]    <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-59465","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ft7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59465","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=59465"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59465\/revisions"}],"predecessor-version":[{"id":59466,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59465\/revisions\/59466"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59465"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59465"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59465"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}