Yogeshkumar Kasturji Prapapati Vs ITO (ITAT Ahmedabad)
Case ke facts
Section 148 (reopening notice) baad mein issue hua, jab limitation period Section 149 ke hisaab se khatam ho gaya tha. PCIT ki approval bhi late mili.
Mudda (Issue)
Kya limitation period khatam hone ke baad notice valid hai?
Faisla (Held)
ITAT ne notice ko radd kar diya. Bola, limitation over hone ke baad approval lene se notice valid nahi hota.
Practical takeaway
Aapko agar reopening notice milta hai, to check karo date kis din serve hui. Limitation period khatam ho gaya ho to aap notice radd karwa sakte ho.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-04.