{"id":21317,"date":"2021-09-02T18:33:48","date_gmt":"2021-09-02T13:03:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/palak-khatuja-v-uoi-chhattishgarhhc-www-itatonline-org\/"},"modified":"2022-07-30T05:36:58","modified_gmt":"2022-07-30T00:06:58","slug":"palak-khatuja-v-uoi-chhattishgarhhc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/palak-khatuja-v-uoi-chhattishgarhhc-www-itatonline-org\/","title":{"rendered":"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"},"content":{"rendered":"<p>Dismissing the\u00a0 writ petition\u00a0 the Court held that ,where notices were issued under section 148 of the Act between April 01, 2021 to June 30, 2021 without adhering to section 148A of the Act which was introduced via Finance Act, 2021 effective from April 01, 2021, the issuance of Notice under section 148 of the Act between April 01, 2021 to June 30, 2021 under the Taxation and other Law (Relaxation and Amendment of Certain Provisions) Act, 2020 and subsequent Notifications extending the due date for issuance was held covered by the doctrine of Conditional Legislation.<\/p>\n<p>Further observed that, the Taxation and other Law (Relaxation and Amendment of Certain Provisions) Act, 2020 and subsequent Notifications extended the due dates for payment of taxes for taxpayers and also protected the interest of the Income-tax Department at parity. Therefore, the provisions of Section 148 which was prevailing prior to the amendment of Finance Act, 2021 was also extended. Writ Petitions dismissed. ( WP(T) No. 149 of 2021 dated August 23, 2021 \u00a0)<\/p>\n<p>(WP .No 158 of 2021 \u00a0dt. 1-9 -2021 ) ( AY. 2015 -16)<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148: Reassessment -Notice \u2013 Constitutional Validity \u2013 Issued between April 01, 2021 to June 30, 2021 \u2013 Without following S. 148A  \u2013 Conducting inquiry , providing opportunity  before issue of notice under section 148 &#8211;  Taxation and other Law (Relaxation and Amendment of Certain Provisions) Act, 2020 and subsequent notifications &#8211; held Constitutionally Valid. [ S. 147,148A, 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-21317","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5xP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21317","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=21317"}],"version-history":[{"count":10,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21317\/revisions"}],"predecessor-version":[{"id":28832,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21317\/revisions\/28832"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21317"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21317"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}