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Income Tax | Section 142A Cannot Be Used to Artificially Extend Assessment Limitation: Gujarat HC

9 Sept 2026 · 9 Sept 2026By CA Ajay Kumar Agrawal

Gujarat High Court quashed the Assessing Officer’s Section 142A reference to the District Valuation Officer, holding that the reference made one day before limitation expired was a colourable exercise intended to extend the assessment period. The post Section 142A Cannot Be Used to Artificially Extend Assessment Limitation: Gujarat HC appeared first on TaxGuru .

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