![Reassessment Notices Invalid if Issued Beyond Surviving Period, Even If 14-Day Reply Procedure Followed: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/10/500x300_2062497-reassessment-notices-issued-beyond-surviving-period-procedure-followed-gujarat-hc-taxscan.webp "Reassessment Notices Invalid if Issued Beyond Surviving Period, Even If 14-Day Reply Procedure Followed: Gujarat HC [Read Order]")
Reassessment Notices Invalid if Issued Beyond Surviving Period, Even If 14-Day Reply Procedure Followed: Gujarat HC [Read Order]
The Gujarat High Court quashed a reassessment notice as invalid for being issued beyond the limitation period despite following the 14-day reply...
![Issuance of Reassessment Notice Under Income Tax Act Beyond Limitation Under TOLA: Gujarat HC Quashes It as Time-Barred [Read Order]](https://images.taxscan.in/h-upload/2025/07/09/250x150_2061823-issuance-of-reassessment-notice-reassessment-notice-reassessment-notice-under-income-tax-act-taxscan.webp "Issuance of Reassessment Notice Under Income Tax Act Beyond Limitation Under TOLA: Gujarat HC Quashes It as Time-Barred [Read Order]")
![Madras HC Validates Reassessment Notices Issued Pre-Finance Act, 2021 Citing TOLA Extension [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/250x150_2049916-reassessment-notices-finance-act-notices-taxscan.webp "Madras HC Validates Reassessment Notices Issued Pre-Finance Act, 2021 Citing TOLA Extension [Read Order]")
![Delhi HC Quashes Reassessment Notice Issued on failure to follow Procedure as prescribed u/S 148A of Income Tax Act [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/250x150_2041770-delhi-hc-delhi-h-quashes-reassessment-notice-taxscan.webp "Delhi HC Quashes Reassessment Notice Issued on failure to follow Procedure as prescribed u/S 148A of Income Tax Act [Read Order]")
![Delhi HC Sets Aside Reassessment Notice u/s 148A as Time-Barred Under TOLA [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Reassessment-Notice-Time-Barred-Under-TOLA-Taxation-and-Other-Laws-Act-taxscan.jpg "Delhi HC Sets Aside Reassessment Notice u/s 148A as Time-Barred Under TOLA [Read Order]")
Reassessment Notice Beyond 10 Years Limit: Delhi HC Quashes Notice u/s 149 of Income Tax Act [Read Order]
In a recent ruling, the Delhi High Court quashed a reassessment notice issued under Section 148 of the Income Tax Act, 1961, as it was issued beyond the permissible 10-year limit under the amended...
![Reassessment Notice Beyond 10 Years Limit: Delhi HC Quashes Notice u/s 149 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Reassessment-1.jpg "Reassessment Notice Beyond 10 Years Limit: Delhi HC Quashes Notice u/s 149 of Income Tax Act [Read Order]")
Revenue cannot extend Reassessment Notice Period Due to Earlier Litigation Delays: Delhi HC [Read Order]
The Delhi High Court has ruled that the Income Tax Department cannot issue a fresh reassessment notice beyond the prescribed limitation period if the initial notice under Section 148 of the Income...
![Income Tax Reassessment Notice issued against Dead Person is Invalid: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Income-Tax-Reassessment-Notice-issued-against-Dead-Person-Invalid-Notice-Taxscan.jpg "Income Tax Reassessment Notice issued against Dead Person is Invalid: Kerala HC [Read Order]")
Reassessment Notices u/s 147 and 148 Beyond Time Limits: Delhi HC Enforces Statutory Limits u/s 149(1) [Read Order]
The Delhi High Court recently ruled in a petition filed by Sanjay Singhal that notices issued beyond statutory limits are not valid unless the delay is substantiated with proper reasons. The...
Reassessment Notice sent to Tax Consultant’s email ID goes Uninformed to Taxpayer: ITAT remands Notice [Read Order]
In a recent ruling, the Income Tax Appellate Tribunal remanded the Income Tax notice, which was sent to the Email ID of the tax consultant of the taxpayer, in which he failed to inform the assessee...
![Reassessment Notice sent to Tax Consultant’s email ID goes Uninformed to Taxpayer: ITAT remands Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Income-Tax-Appellate-Tribunal-Reassessment-notice-Tax-Consultants-email-ID-Uninformed-Taxpayer-remands-notice-ITAT-news-ITAT-updates-taxscan.jpg "Reassessment Notice sent to Tax Consultant’s email ID goes Uninformed to Taxpayer: ITAT remands Notice [Read Order]")
Himachal Pradesh HC Orders Interim Stay on Income Tax Notice Issued Without Following Automated Allocation Violating CBDT's Faceless Scheme
The Himachal Pradesh High Court ordered an interim stay on the Income Tax notice issued without following the automated allocation which violated the Central Board of Direct Taxes ( CBDT )’s Faceless...
