{"id":29459,"date":"2022-09-05T18:25:57","date_gmt":"2022-09-05T12:55:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jasmine-bonny-agitok-sangma-v-uoi-2022-445-itr-4-meghalayahc\/"},"modified":"2023-02-04T10:21:06","modified_gmt":"2023-02-04T04:51:06","slug":"jasmine-bonny-agitok-sangma-v-uoi-2022-445-itr-4-meghalayahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jasmine-bonny-agitok-sangma-v-uoi-2022-445-itr-4-meghalayahc\/","title":{"rendered":"Jasmine Bonny Agitok Sangma v. UOI (2022) 445 ITR 4\/ 217 DTR 177 \/ 328 CTR 560 (Meghalaya)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that since there was an error apparent on the face of the record in the order passed under section\u00a0148A(d)\u00a0and the Department had failed to consider the assessee\u2019s written response that was received by the Department on March 30, 2022, the order dated April 1, 2022 was unsustainable and therefore, set aside. As a consequence, the notice under section\u00a0148\u00a0also dated April 1, 2022 was quashed. The Department was to consider the matter afresh by considering the assessee\u2019s response of March 30, 2022 before taking further action in accordance with law. (AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Non-consideration of  assessee\u2019s response to show-cause notice-Order quashed-Matter remanded.  [S. 148A(b), 148A(d), 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-29459","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7F9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29459","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=29459"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29459\/revisions"}],"predecessor-version":[{"id":32435,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29459\/revisions\/32435"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29459"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29459"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}