{"id":30619,"date":"2022-10-30T15:29:03","date_gmt":"2022-10-30T09:59:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sanjay-gupta-v-uoi-2022-bcaj-october-p-69-delhihc\/"},"modified":"2023-03-07T19:58:30","modified_gmt":"2023-03-07T14:28:30","slug":"sanjay-gupta-v-uoi-2022-bcaj-october-p-69-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sanjay-gupta-v-uoi-2022-bcaj-october-p-69-delhihc\/","title":{"rendered":"Sanjay Gupta v. UOI 2022) BCAJ-October -P. 69 \/(2023)  146 taxmann.com 163 (Delhi)(HC)"},"content":{"rendered":"<p>The assessee filed the writ petition challenging the notice issued u\/s\u00a0 148,\u00a0 148A(b)\u00a0 and order passed 148A(d) of the Act\u00a0 on the ground that\u00a0 the petitioner has informed the Department\u00a0 the dissolution of firm and the firm was taken over by Mr . Sanjay Gupta as the sole proprietor .\u00a0 High Court remanded the matter for fresh consideration and directed the AO to pass fresh order within a period of four weeks. (W.P.(C) 13712\/2022 dt. 22 -9 -2022)(AY. 2015 -16 , 2017 -18 , 2018 -19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment &#8211; Conducting inquiry, providing opportunity before issue of notice &#8211;  Firm dissolved \u2013 Department is intimated &#8211; Transaction recorded in proprietorship concern  &#8211; Matter remanded for   fresh consideration [ S. 148,  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-30619","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7XR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30619","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=30619"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30619\/revisions"}],"predecessor-version":[{"id":33179,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30619\/revisions\/33179"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30619"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30619"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}