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Reassessment Notice Issued Beyond ‘Surviving Time’ Under Income Tax Act Quashed: Gujarat High Court 

Direct Tax

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By Mariya Paliwala
Gujarat High court

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The Gujarat High Court has quashed a reassessment notice issued to an assessee for Assessment Year 2016–17, holding that the notice was time-barred as it was issued beyond the permissible “surviving time” limit.  The bench Justice A.S. Supehia and Justice Pranav Trivedi has observed that considering the period of limitation from the date of issuance…

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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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