{"version":"1.0","provider_name":"Digest of case laws","provider_url":"https:\/\/itatonline.org\/digest","author_name":"ksalegal","author_url":"https:\/\/itatonline.org\/digest\/author\/ksalegal\/","title":"Palak Khatuja v. UOI  (2021) 438 ITR 622\/ 205 DTR 233\/ 322 CTR 417  \/ ( 2022) 284 Taxman 27  (Chhattisgarh) (HC)   \/ Manisha Khatuja  v UOI (2021) 438 ITR 622\/ 205 DTR 233\/ 322 CTR 417  (Chhattisgarh) (HC) \/Bharti Khatuja v UOI (2021) 438 ITR 622\/ 205 DTR 233\/ 322 CTR 417  (Chhattisgarh) (HC)\/ Guruteg Bahadur Rice Mill v ACIT  (2022) 440 ITR 233 (Chhattisgarh) (HC)    www.itatonline.org\/Anant Rice Industries v.UOI ( 2021 ) 439 ITR 275\/ 283 Taxman 132  (Chhattisgarh) (HC)  Anant Rice Industries v.UOI ( 2021 ) 283 Taxman 132  (Chhattisgarh) (HC)\/Prashant Sharma  v. UOI ( 2021 ) 283 Taxman 202 (Chhattisgarh) (HC)\/Sanjay  Agarwal v .PCIT ( 2022) 285 Taxman 576  (Chhattisgarh) (HC)   Sanjay  Agarwal v .PCIT ( 2022) 285 Taxman 576  (Chhattisgarh) (HC)Editorial :    Refer, UOI v. Ashsih Agarwal (2022) 444 ITR 1\/ 213 DTR 217\/ 326 CTR 473\/ 286 Taxman 183   (SC) , notices issued by the Assessing Officers  under section 148 shall be deemed to have been issued under Section 148A as substituted by the Finance Act, 2021 and to be treated as show\u00ac cause notices in terms of Section 148A(b) of the Act -The Assessing Officers shall, within 30 days from 04-05-2022, provide the information and material relied upon so that the assessees can reply to the notices within two weeks thereafter- Decision to apply to all such notices quashed by High Courts throughout Country   Editorial :    Refer, UOI v. Ashsih Agarwal (2022) 444 ITR 1\/ 213 DTR 217\/ 326 CTR 473\/ 286 Taxman 183   (SC) , notices issued by the Assessing Officers  under section 148 shall be deemed to have been issued under Section 148A as substituted by the Finance Act, 2021 and to be treated as show\u00ac cause notices in terms of Section 148A(b) of the Act -The Assessing Officers shall, within 30 days from 04-05-2022, provide the information and material relied upon so that the assessees can reply to the notices within two weeks thereafter- Decision to apply to all such notices quashed by High Courts throughout Country","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"bs3qmsMMa4\"><a href=\"https:\/\/itatonline.org\/digest\/palak-khatuja-v-uoi-chhattishgarhhc-www-itatonline-org\/\">Palak Khatuja v. UOI  (2021) 438 ITR 622\/ 205 DTR 233\/ 322 CTR 417  \/ ( 2022) 284 Taxman 27  (Chhattisgarh) (HC)   \/ Manisha Khatuja  v UOI (2021) 438 ITR 622\/ 205 DTR 233\/ 322 CTR 417  (Chhattisgarh) (HC) \/Bharti Khatuja v UOI (2021) 438 ITR 622\/ 205 DTR 233\/ 322 CTR 417  (Chhattisgarh) (HC)\/ Guruteg Bahadur Rice Mill v ACIT  (2022) 440 ITR 233 (Chhattisgarh) (HC)    www.itatonline.org\/Anant Rice Industries v.UOI ( 2021 ) 439 ITR 275\/ 283 Taxman 132  (Chhattisgarh) (HC)  Anant Rice Industries v.UOI ( 2021 ) 283 Taxman 132  (Chhattisgarh) (HC)\/Prashant Sharma  v. UOI ( 2021 ) 283 Taxman 202 (Chhattisgarh) (HC)\/Sanjay  Agarwal v .PCIT ( 2022) 285 Taxman 576  (Chhattisgarh) (HC)   Sanjay  Agarwal v .PCIT ( 2022) 285 Taxman 576  (Chhattisgarh) (HC)Editorial :    Refer, UOI v. Ashsih Agarwal (2022) 444 ITR 1\/ 213 DTR 217\/ 326 CTR 473\/ 286 Taxman 183   (SC) , notices issued by the Assessing Officers  under section 148 shall be deemed to have been issued under Section 148A as substituted by the Finance Act, 2021 and to be treated as show\u00ac cause notices in terms of Section 148A(b) of the Act -The Assessing Officers shall, within 30 days from 04-05-2022, provide the information and material relied upon so that the assessees can reply to the notices within two weeks thereafter- Decision to apply to all such notices quashed by High Courts throughout Country   Editorial :    Refer, UOI v. Ashsih Agarwal (2022) 444 ITR 1\/ 213 DTR 217\/ 326 CTR 473\/ 286 Taxman 183   (SC) , notices issued by the Assessing Officers  under section 148 shall be deemed to have been issued under Section 148A as substituted by the Finance Act, 2021 and to be treated as show\u00ac cause notices in terms of Section 148A(b) of the Act -The Assessing Officers shall, within 30 days from 04-05-2022, provide the information and material relied upon so that the assessees can reply to the notices within two weeks thereafter- Decision to apply to all such notices quashed by High Courts throughout Country<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/itatonline.org\/digest\/palak-khatuja-v-uoi-chhattishgarhhc-www-itatonline-org\/embed\/#?secret=bs3qmsMMa4\" width=\"600\" height=\"338\" title=\"&#8220;Palak Khatuja v. UOI  (2021) 438 ITR 622\/ 205 DTR 233\/ 322 CTR 417  \/ ( 2022) 284 Taxman 27  (Chhattisgarh) (HC)   \/ Manisha Khatuja  v UOI (2021) 438 ITR 622\/ 205 DTR 233\/ 322 CTR 417  (Chhattisgarh) (HC) \/Bharti Khatuja v UOI (2021) 438 ITR 622\/ 205 DTR 233\/ 322 CTR 417  (Chhattisgarh) (HC)\/ Guruteg Bahadur Rice Mill v ACIT  (2022) 440 ITR 233 (Chhattisgarh) (HC)    www.itatonline.org\/Anant Rice Industries v.UOI ( 2021 ) 439 ITR 275\/ 283 Taxman 132  (Chhattisgarh) (HC)  Anant Rice Industries v.UOI ( 2021 ) 283 Taxman 132  (Chhattisgarh) (HC)\/Prashant Sharma  v. UOI ( 2021 ) 283 Taxman 202 (Chhattisgarh) (HC)\/Sanjay  Agarwal v .PCIT ( 2022) 285 Taxman 576  (Chhattisgarh) (HC)   Sanjay  Agarwal v .PCIT ( 2022) 285 Taxman 576  (Chhattisgarh) (HC)Editorial :    Refer, UOI v. Ashsih Agarwal (2022) 444 ITR 1\/ 213 DTR 217\/ 326 CTR 473\/ 286 Taxman 183   (SC) , notices issued by the Assessing Officers  under section 148 shall be deemed to have been issued under Section 148A as substituted by the Finance Act, 2021 and to be treated as show\u00ac cause notices in terms of Section 148A(b) of the Act -The Assessing Officers shall, within 30 days from 04-05-2022, provide the information and material relied upon so that the assessees can reply to the notices within two weeks thereafter- Decision to apply to all such notices quashed by High Courts throughout Country   Editorial :    Refer, UOI v. Ashsih Agarwal (2022) 444 ITR 1\/ 213 DTR 217\/ 326 CTR 473\/ 286 Taxman 183   (SC) , notices issued by the Assessing Officers  under section 148 shall be deemed to have been issued under Section 148A as substituted by the Finance Act, 2021 and to be treated as show\u00ac cause notices in terms of Section 148A(b) of the Act -The Assessing Officers shall, within 30 days from 04-05-2022, provide the information and material relied upon so that the assessees can reply to the notices within two weeks thereafter- Decision to apply to all such notices quashed by High Courts throughout Country&#8221; &#8212; Digest of case laws\" data-secret=\"bs3qmsMMa4\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! 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