{"id":60624,"date":"2026-06-08T13:11:34","date_gmt":"2026-06-08T07:41:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ashitkumar-satishchandra-patel-v-ito-2025-307-taxman-538-guj-hc\/"},"modified":"2026-06-08T13:11:34","modified_gmt":"2026-06-08T07:41:34","slug":"ashitkumar-satishchandra-patel-v-ito-2025-307-taxman-538-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ashitkumar-satishchandra-patel-v-ito-2025-307-taxman-538-guj-hc\/","title":{"rendered":"Ashitkumar Satishchandra Patel v. ITO (2025) 307 Taxman 538 (Guj.)(HC)"},"content":{"rendered":"<p>Assessing Officer issued a notice dated 30-6-2021 under section 148 during an extended time period as per TOLA, which was to be treated as a notice under section 148A(b). Thereafter, the Assessing Officer provided information on 27-7-2022. Assessee filed reply on 11-08-2022. Assessing Officer passed an order under section 148A(d) on 29-08-2022, and a notice under section 148 was issued on 30-08-2022.On writ, the Court held that, considering the period of limitation from the date of issuance of notice under section 148 read with TOLA up to 30-6-2021, limitation for issuance of notice under section 148 would be 25-8-2022. Notice dated 30-8-2022 issued under section 148 is issued beyond the &#8216;surviving time&#8217; and hence invalid. Referred, UOI v. Ashish Agarwal\u00a0[2022] 286\u00a0Taxman\u00a0183\/444 ITR 1 (SC), UOI v. Rajeev Bansal\u00a0[2024] 301\u00a0Taxman\u00a0238\/469 ITR 46 (SC).\u00a0 (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 149: Reassessment-Time limit for notice-Notice dated 30-8-2022 issued under section 148 being issued beyond &#8216;surviving time&#8217; and hence invalid.[S. 148, 148A(b), 148A(d), Art. 226, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 (TOLA).] <\/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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60624","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fLO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60624","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=60624"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60624\/revisions"}],"predecessor-version":[{"id":60625,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60624\/revisions\/60625"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}