{"id":28540,"date":"2022-07-18T17:26:55","date_gmt":"2022-07-18T11:56:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bharat-heavy-electricals-ltd-v-pcit-2022-444-itr-234-delhihc\/"},"modified":"2022-07-18T17:26:55","modified_gmt":"2022-07-18T11:56:55","slug":"bharat-heavy-electricals-ltd-v-pcit-2022-444-itr-234-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bharat-heavy-electricals-ltd-v-pcit-2022-444-itr-234-delhihc\/","title":{"rendered":"Bharat Heavy Electricals Ltd. v. PCIT (2022) 444 ITR 234 (Delhi)(HC)"},"content":{"rendered":"<p>The assessee is a public sector undertaking. The order passed under section\u00a0148A(d)\u00a0of the\u00a0Income-tax Act, 1961\u00a0and the notice issued under section\u00a0148\u00a0 of the Act. On writ the Court held that on the facts it was unlikely that the assessee would be engaged in input tax credit fraud as alleged by the respondents. Accordingly, till further orders, no action should be taken in pursuance of the order passed under section\u00a0148A(d)\u00a0and the notice issued under section\u00a0148.Stay was granted until further orders. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Public sector undertaking-Input tax credit fraud-Proceedings  stayed until further orders. [S. 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-28540","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7qk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28540","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=28540"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28540\/revisions"}],"predecessor-version":[{"id":28541,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28540\/revisions\/28541"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28540"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28540"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}