{"id":28188,"date":"2022-07-07T16:37:12","date_gmt":"2022-07-07T11:07:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/exotica-promoters-llp-v-ito-2022-441-itr-533-gauhatihc\/"},"modified":"2022-07-07T16:37:12","modified_gmt":"2022-07-07T11:07:12","slug":"exotica-promoters-llp-v-ito-2022-441-itr-533-gauhatihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/exotica-promoters-llp-v-ito-2022-441-itr-533-gauhatihc\/","title":{"rendered":"Exotica Promoters LLP v. ITO (2022) 441 ITR 533 (Gauhati)(HC)"},"content":{"rendered":"<p>The assessee was issued a notice under section\u00a0148\u00a0of the Act on a writ petition contending that the procedure adopted in reopening the assessment was illegal.\u00a0 Dismissing the petition the Court held the reassessment proceedings under section\u00a0147\u00a0had started with the issuance of the notice under section\u00a0148\u00a0and the assessee had taken part in the proceedings. The Department had not taken a final decision with regard to the reassessment proceedings. Therefore, the writ petition was premature and not maintainable. (AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Participated in reassessment proceedings Final decision is not taken-Writ is premature-Dismissed. [S. 147, 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-28188","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7kE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28188","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=28188"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28188\/revisions"}],"predecessor-version":[{"id":28189,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28188\/revisions\/28189"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}