AdvertisementPushpa Uttamchand Mehta Vs ITO (Gujarat High Court) The Gujarat High Court considered a writ petition challenging a notice dated 08.03.2019 issued under Section 148 of the Income-tax Act and the order dated 28.11.2019 rejecting the assessee’s objections for reopening the assessment for AY 2012-13. The assessee had originally filed her return declaring income from interest, dividends and agricultural income, while claiming exempt long-term capital gains of ₹11,43,900 under Section 10(38) from sale of shares of Unisys Softwares and Holding Industries Ltd. The assessment was completed under S...