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HomeDirect Tax10-Year Rule Includes Search Year: Gujarat HC Clears Confusion on Income Tax...

10-Year Rule Includes Search Year: Gujarat HC Clears Confusion on Income Tax Time Limits

Direct Tax

Published on

By Mariya Paliwala
Gujarat High court

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The Gujarat High Court has quashed a notice issued under Section 148 of the Income Tax Act holding that the reassessment was barred by limitation and provided crucial clarity on how the 10-year extended limitation period is to be computed in search-related cases. The bench of  Justice A.S. Supehia and Justice Pranav Trivedi has observed…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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