{"id":31759,"date":"2023-01-03T16:53:18","date_gmt":"2023-01-03T11:23:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shini-satheeshkumar-v-ito-2022-288-taxman-548-ker-hc\/"},"modified":"2023-01-03T16:53:18","modified_gmt":"2023-01-03T11:23:18","slug":"shini-satheeshkumar-v-ito-2022-288-taxman-548-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shini-satheeshkumar-v-ito-2022-288-taxman-548-ker-hc\/","title":{"rendered":"Shini Satheeshkumar v. ITO (2022) 288 Taxman 548 (Ker.)(HC)"},"content":{"rendered":"<p>Assessees were issued notices under section 148A on 25-3-2022, requiring them to show cause by 1-4-2022 as to why reassessment proceedings should not be initiated against them. On writ allowing the petition the Court held that the\u00a0\u00a0 assessees have a statutory right to reply to show cause notices issued under section 148A within 7 days of its receipt, hence, assessees were to be given 7 days to reply to show cause notice.\u00a0 Fresh decision was to be taken thereafter in accordance with law.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Natural justice-Period of 7 days was to be granted to assessee to file reply. [S. 147, 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-31759","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8gf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31759","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=31759"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31759\/revisions"}],"predecessor-version":[{"id":31760,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31759\/revisions\/31760"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31759"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31759"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31759"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}