{"id":30356,"date":"2022-10-19T13:29:22","date_gmt":"2022-10-19T07:59:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-kirti-singh-2022-138-taxmann-com-216-all-hc-editorial-notice-issued-in-slp-filed-the-revenue-acit-v-kirti-singh-2022-287-taxman-647-sc-refer-uoi-v-ashish-agarwal-2022-286-ta\/"},"modified":"2022-10-19T13:29:22","modified_gmt":"2022-10-19T07:59:22","slug":"acit-v-kirti-singh-2022-138-taxmann-com-216-all-hc-editorial-notice-issued-in-slp-filed-the-revenue-acit-v-kirti-singh-2022-287-taxman-647-sc-refer-uoi-v-ashish-agarwal-2022-286-ta","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-kirti-singh-2022-138-taxmann-com-216-all-hc-editorial-notice-issued-in-slp-filed-the-revenue-acit-v-kirti-singh-2022-287-taxman-647-sc-refer-uoi-v-ashish-agarwal-2022-286-ta\/","title":{"rendered":"ACIT v. Kirti Singh (2022) 138 taxmann.com 216 (All.)(HC) Editorial : Notice issued in SLP filed the Revenue, ACIT v. Kirti Singh (2022) 287 Taxman 647 (SC), Refer, UOI v. Ashish Agarwal (2022) 286 Taxman 183 (SC)"},"content":{"rendered":"<p>Court held that held that virtue of Finance Act, 2021 provisions of sections 147 and 148 as existed upto 31-3-2021, stood substituted along with new provisions enacted by way of section 148A and in absence of any saving clause to save pre-existing provisions, revenue could only initiate reassessment proceedings on or after 1-4-2021 in accordance with substituted law. Accordingly reassessment notice issued under section 148 on 30-6-2021 without complying with substituted provisions of section 148A was\u00a0 quashed. Followed\u00a0 Ashok Kumar Agarwal v. UOI\u00a0 (2021) 131 taxmann.com\u00a0 22 (All)(HC). (AY 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Reassessment notice issued under section 148 on 30-6-2021 without complying with substituted provisions of section 148A was  quashed. [S. 148    Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020  S. 3]     <\/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-30356","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7TC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30356","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=30356"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30356\/revisions"}],"predecessor-version":[{"id":30357,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30356\/revisions\/30357"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30356"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30356"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30356"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}