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HomeDirect TaxGujarat High Court Holds Post-April 2022 Reopening Notices by Jurisdictional Assessing Officers...

Gujarat High Court Holds Post-April 2022 Reopening Notices by Jurisdictional Assessing Officers Valid

Direct Tax

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By Mariya Paliwala
Gujarat High Court Holds Post-April 2022 Reopening Notices by Jurisdictional Assessing Officers Valid

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In a significant ruling impacting hundreds of income-tax reassessment cases across the country, the Gujarat High Court on 17 September 2025 upheld the validity of Section 148 reopening notices issued by Jurisdictional Assessing Officers (JAOs) after 1 April 2022, rejecting the contention that such notices must mandatorily be issued by a Faceless Assessing Officer under…

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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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