{"id":24532,"date":"2022-01-29T14:24:01","date_gmt":"2022-01-29T08:54:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ambika-iron-and-steel-pvt-ltd-v-pcit-orissa-hc-www-itatonline-org\/"},"modified":"2023-05-05T11:58:53","modified_gmt":"2023-05-05T06:28:53","slug":"ambika-iron-and-steel-pvt-ltd-v-pcit-orissa-hc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ambika-iron-and-steel-pvt-ltd-v-pcit-orissa-hc-www-itatonline-org\/","title":{"rendered":"Ambika Iron and Steel Pvt. Ltd v. PCIT( 2022)  326 CTR 871 \/213 DTR 446 \/(2023)452 ITR 285    (Orissa ) (HC) www.itatonline\/org"},"content":{"rendered":"<p>It has been held that where the Notice issued on March 31, 2021, beyond 4 years, is with the approval of JCIT considering the Relaxation Act, the same should be issued with the sanction of the PCIT or CIT. \u00a0 (\u00a0W.P.(C) No.20919 of 2021 dated January 24, 2022&amp; Ors\u00a0W.P.(C) No.20919 of 2021 dated January 24, 2022 \u00a0)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment &#8211; Sanction for issue of notice \u2013 Issuance of Notice requires the sanction of PCIT where the Notice is issued after 4 years \u2013 Relaxation Act not a bar for appropriate sanction- Reassessment notice is held to be bad in law . [ S. 147, 148 , 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-24532","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6nG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24532","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=24532"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24532\/revisions"}],"predecessor-version":[{"id":34547,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24532\/revisions\/34547"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}