SCA/6940/2023

Judgment text excerpt

NEUTRAL CITATION C/SCA/6940/2023 JUDGMENT DATED: 15/06/2026 2026:GUJHC:35648-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 6940 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI ========================================================== Approved for Reporting Yes No √ ========================================================== BHAVNA CHIMANLAL UDERNANI Versus OFFICE OF INCOME TAX OFFICER, WARD 3(3)(1), AHMEDABAD & ANR. ========================================================== Appearance: SENIOR ADVOCATE MR MANISH BHATT with MR VIJAY H PATEL(7361) for the Petitioner(s) No. 1 AADITYA D BHATT(8580) for the Respondent(s) No. 1 RULE SERVED BY DS for the Respondent(s) No. 2 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Date : 15/06/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Heard Mr. Manish Bhatt , learned Senior Advocate with learned advocate Mr. Vijay H Patel for the petitioner and learned Senior Standing Counsel Mr. Aaditya D Bhatt for the respondent. 2. This petition is filed under Article 226 of the Constitution of India challenging the order under Section 148A(d) of the Income Tax Act, 1961 (for short "the Act") dated 29.08.2022, notice under Section 148 of the Act dated 29.08.2022 and consequential reassessment proceedings under Section 147 of the Act on the ground that the notice would be invalid and time barred. 3. Brief facts of the case are that the respondent Assessing Officer issued notice dated 08.04.2021 under Section 148 of the Page 1 of 6 Uploaded by () on Downloaded on : Tue Jun 30 21:28:07 IST 2026 NEUTRAL CITATION C/SCA/6940/2023 JUD