{"id":14733,"date":"2020-12-31T12:01:53","date_gmt":"2020-12-31T12:01:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/naval-kishore-khaitan-v-pcit-2020-428-itr-62-aphc\/"},"modified":"2020-12-31T12:01:53","modified_gmt":"2020-12-31T12:01:53","slug":"naval-kishore-khaitan-v-pcit-2020-428-itr-62-aphc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/naval-kishore-khaitan-v-pcit-2020-428-itr-62-aphc\/","title":{"rendered":"Naval Kishore Khaitan v. PCIT (2020) 428 ITR 62 (AP)(HC)"},"content":{"rendered":"<p>Dismissing the writ petition the Court held that\u00a0 the notice of reassessment had been issued with the approval of the Commissioner and it was in consonance of section\u00a0151\u00a0of the Act and without any apparent illegality. After issuance of notice under section\u00a0148\u00a0, the first course was to file the return. Except for filing return, the assessee had taken all other courses such as filing of objections and invoking the writ jurisdiction of the court. Even if an order were passed after reopening pursuant to the notice, the assessee would have a statutory remedy as provided in the Act. The notice of reassessment could not be quashed.( AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment \u2013 Notice &#8211;   Alternative remedy- Notice issued after proper sanction \u2014 No return submitted in response to notice \u2014 Notice cannot be quashed [ S. 147, 151 , Art. 226].<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-14733","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3PD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14733","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=14733"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14733\/revisions"}],"predecessor-version":[{"id":14734,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14733\/revisions\/14734"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}