{"id":22592,"date":"2021-11-14T13:16:49","date_gmt":"2021-11-14T07:46:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tata-communications-transformation-services-ltd-v-uoi-2021-281-taxman-222-bom-hc-sahil-international-v-acit-2021-281-taxman-221-bom-hc\/"},"modified":"2021-11-14T13:16:49","modified_gmt":"2021-11-14T07:46:49","slug":"tata-communications-transformation-services-ltd-v-uoi-2021-281-taxman-222-bom-hc-sahil-international-v-acit-2021-281-taxman-221-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tata-communications-transformation-services-ltd-v-uoi-2021-281-taxman-222-bom-hc-sahil-international-v-acit-2021-281-taxman-221-bom-hc\/","title":{"rendered":"Tata Communications Transformation Services Ltd v. UOI (2021) 281 taxman 222 (Bom.) (HC) Sahil International v. ACIT (2021) 281 Taxman 221 (Bom.) ( HC)"},"content":{"rendered":"<p>On writ challenging the issue of notice u\/s 148 allowing the revenue\u00a0 to issue reassessment notice under old provisions of section 148\u00a0 read with section 149 of the Act as per section 3\u00a0 of the Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. \u00a0\u00a0. Notice was to be issued to revenue and Attorney General of India .\u00a0 <strong>\u00a0<\/strong>Order was passed staying the proceedings till\u00a0 next date of hearing .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment \u2013 Notice \u2013 Constitutional validity  &#8211; Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 &#8211; CBDT&#8217;s notification No. 20\/2021, dated 31-03-2021 \u2013 Notice issued   under old provisions of section 148 on or after 1-4-2021- , Notice was  issued to revenue and Attorney General of India- Order passed staying the proceedings till  next date of hearing . [ S. 147, 148A, 149,  TLA Act, 2020 , S. 3 , 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-22592","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5So","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22592","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=22592"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22592\/revisions"}],"predecessor-version":[{"id":22593,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22592\/revisions\/22593"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22592"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22592"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}