{"id":30358,"date":"2022-10-19T13:29:39","date_gmt":"2022-10-19T07:59:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mohammed-mustafa-v-ito-2022-287-taxman-277-114-cch-59-karn-hc\/"},"modified":"2023-01-28T17:53:40","modified_gmt":"2023-01-28T12:23:40","slug":"mohammed-mustafa-v-ito-2022-287-taxman-277-114-cch-59-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mohammed-mustafa-v-ito-2022-287-taxman-277-114-cch-59-karn-hc\/","title":{"rendered":"Mohammed Mustafa v. ITO (2022) 287 Taxman 277\/114 CCH 59 (\/ 214 DTR 108Karn.)(HC)"},"content":{"rendered":"<p>Held that notice u\/s. 148 issued on 30-6-2021 without complying with mandatory provisions is held to be bad in law. \u00a0Explanations to Notifications dated 31-3-2021 and 27-4-2021 issued by CBDT were to be declared ultra vires of 1961 Act and TLA Act, 2020. \u00a0(AY.\u00a0 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice u\/s 148 issued on 30-6-2021 without complying with mandatory provisions-Order is quashed-, Explanations to Notifications dated 31-3-2021 and 27-4-2021 issued by CBDT were to be declared ultra vires of 1961 Act and TLA Act, 2020. [S. 148, 151  Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, S. 3, 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-30358","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7TE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30358","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=30358"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30358\/revisions"}],"predecessor-version":[{"id":32226,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30358\/revisions\/32226"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}