{"id":60626,"date":"2026-06-08T13:11:52","date_gmt":"2026-06-08T07:41:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/opera-exports-p-ltd-v-acit-2025-307-taxman-65-guj-hc\/"},"modified":"2026-06-08T13:11:52","modified_gmt":"2026-06-08T07:41:52","slug":"opera-exports-p-ltd-v-acit-2025-307-taxman-65-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/opera-exports-p-ltd-v-acit-2025-307-taxman-65-guj-hc\/","title":{"rendered":"Opera Exports (P.) Ltd. v. ACIT (2025) 307 Taxman 65 (Guj.)(HC)"},"content":{"rendered":"<p>Assessing Officer issued a notice under section 148 (old regime) on 28-6-2021 during an extended time period as per TOLA. Pursuant to the directions of the Supreme Court, the Assessing Officer provided information on 28-5-2022, and the assessee filed a reply on 11-6-2022. Thereafter, an order under section 148A(d) as well as notice under amended section 148 was issued on 27-7-2022.On writ, the Court held that considering the date of earlier notice under section 148 read with TOLA up to 30-06-2021, the last permissible date for issuance of reassessment notice under section 148 would be 18-06-2022-Notice dated 27-07-2022 issued under section 148 having been issued beyond the surviving time was invalid<strong>. <\/strong>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). <strong>\u00a0<\/strong>(AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 149: Reassessment-Time limit for notice-Surviving period-date of earlier notice under section 148 read with TOLA up to 30-06-2021, last permissible date for issuance of reassessment notice under section 148 would be 18-06-2022-Notice dated 27-07-2022 issued under section 148 having been issued beyond surviving time was invalid [S. 148, 148A(b), 148A(d), 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_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-60626","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fLQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60626","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=60626"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60626\/revisions"}],"predecessor-version":[{"id":60627,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60626\/revisions\/60627"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60626"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60626"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60626"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}