{"id":65287,"date":"2026-10-30T12:09:58","date_gmt":"2026-10-30T06:39:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/aditya-h-patel-v-ito-2026-310-taxman-530-guj-hc\/"},"modified":"2026-10-30T12:09:58","modified_gmt":"2026-10-30T06:39:58","slug":"aditya-h-patel-v-ito-2026-310-taxman-530-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aditya-h-patel-v-ito-2026-310-taxman-530-guj-hc\/","title":{"rendered":"Aditya H.Patel v. ITO (2026) 310 Taxman 530 (Guj.)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Petitioner had sold agricultural land by a registered sale deed. Reopening was premised on a loose paper bearing date 23.03.2019 referring to Survey No. 614 at Village Godhavi, allegedly found during a search conducted on 28.09.2021 in the case of a third party. On 28.03.2025, notice under Section 148 was issued. It was noted that said land was sold by the petitioner as agricultural land vide sale deed dated 10.10.2018, i.e., almost six months prior to noting in the seized register. On writ, the Court held that since there was no nexus between the petitioner and the loose paper seized, notice under Section 148 was without jurisdiction; the notice and consequential orders were quashed. (AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147:Reassessment-Cash credits-Agricultural land-Loose papers seized-No nexus-Reassessment notice and order disposing of the objection was quashed.  [S. 68, 148, 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_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-65287","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gZ1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65287","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=65287"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65287\/revisions"}],"predecessor-version":[{"id":65288,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65287\/revisions\/65288"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=65287"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=65287"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=65287"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}