Which sections of the Income Tax Act does Mayurkumar Babubhai Patel v. Assistant Commissioner of Income Tax come up under?

It is most often cited in judgments turning on Section 148, Section 147, Section 69A, Section 115BBE, Section 144, Section 144B.

Mayurkumar Babubhai Patel v. Assistant Commissioner of Income Tax

Q: How many judgments cite Mayurkumar Babubhai Patel v. Assistant Commissioner of Income Tax?

21 judgments on BharatTax cite Mayurkumar Babubhai Patel v. Assistant Commissioner of Income Tax (176 Taxmann.com 25), spanning 2025 to 2026.

176 Taxmann.com 25High Court2025#5436 most cited

What is Mayurkumar Babubhai Patel v. Assistant Commissioner of Income Tax authority for?

Notices issued under section 148A(b) after the period of six years from the relevant date are void ab initio.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Also referred to as

Mayurkumar Babubhai Patel v. Assistant Commissioner of Income Tax · Section 148A · Section 148 · Reassessment notice · Limitation period · Void ab initio · Gujarat High Court · Assessee

Sections most often in play

Section 148 Section 147 Section 69A Section 115BBE Section 144 Section 144B Section 148A(b)Section 271(1)(c)

Issues it is cited on

section 44aa section 155 section 3(1)order under section 148a(d)section 271f maximum marginal rate eligible assessee section 148a(b)section 148a(d)specified authority section 148a section 271a

Judgments citing Mayurkumar Babubhai Patel v. Assistant Commissioner of Income Tax

Income Tax Officer, Ward-3(1)(1), Ahmedabad., Vejalpur vs. Pel Industries Limited, Ashram Road

In the result, the appeal of the Revenue is dismissed

ITA 2216/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad04 Sept 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2015-16

Section 133(6)Section 143(1)Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2015-16 Income Tax Officer, Pel Industries Limited, Ward – 3(1)(1), 1/3, Himalaya Park, Room No.524, 5th Floor, Nr. RBI, Aayakar Bhavan, Ashram Road, 100 Feet Anandnagar Ahmedabad – 380 009. Road, [PAN – AAECP 2220 N] Vs. Near Sachin Tower, Vejalpur, Ahmedabad – 380 015. (Gujarat). (Appellant) (Respondent) Assessee by Shri Hardik Vora, AR Revenue by Shri Alpesh Parmar, CIT-DR Date of Hearing 14.08.2025 Date of Pronouncement 04.09.2025 O R…