{"id":28067,"date":"2022-07-05T14:15:46","date_gmt":"2022-07-05T08:45:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bharti-hiren-uttamchandani-v-uoi-2022-285-taxman-385-guj-hc\/"},"modified":"2022-08-27T21:04:09","modified_gmt":"2022-08-27T15:34:09","slug":"bharti-hiren-uttamchandani-v-uoi-2022-285-taxman-385-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bharti-hiren-uttamchandani-v-uoi-2022-285-taxman-385-guj-hc\/","title":{"rendered":"Bharti Hiren Uttamchandani v. UOI [2022] 285 Taxman 385 (Guj.)(HC)\/Shilp Associates. v. UOI(2022)  286 Taxman 242 (Guj)(HC)"},"content":{"rendered":"<p>Assessee challenged constitutional validity of Explanation contained in Notification No. 20 of 2021, dated 31-3-2021 as well as Notification No. 38 of 2021, dated 27-4-2021 issued by CBDT by exercising powers conferred by section 3 of TLA Act, 2020 contending that even though section 148 was substituted by Finance Act, 2021 w.e.f. 1-4-2021, said notifications allowed revenue to issue reassessment notice under old provisions of section 148, notice. Notice is issued. Ad-interim order in terms of paragraph 7 (d) till returnable date.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Writ petition  filed by assessee challenging consequential notice issued under section 148 on 30-6-2021-Notice issued [S. 148, Taxation and Other laws. (Relaxation and Amendment of Certain Provisions) Act, 2020, S. 3(1),  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-28067","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7iH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28067","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=28067"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28067\/revisions"}],"predecessor-version":[{"id":29181,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28067\/revisions\/29181"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28067"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28067"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28067"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}