{"id":32150,"date":"2023-01-27T14:37:48","date_gmt":"2023-01-27T09:07:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rubina-senapati-v-nafc-2022-449-itr-333-orissahc\/"},"modified":"2023-01-27T14:37:48","modified_gmt":"2023-01-27T09:07:48","slug":"rubina-senapati-v-nafc-2022-449-itr-333-orissahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rubina-senapati-v-nafc-2022-449-itr-333-orissahc\/","title":{"rendered":"Rubina Senapati v. NAFC (2022) 449 ITR 333 (Orissa)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that notice dated March 31, 2021 under section\u00a0148\u00a0of the\u00a0Income-tax Act, 1961\u00a0seeking to reopen the assessment for the assessment year 2013-14, being beyond the period of six years from the end of the relevant assessment year, was barred by limitation, and therefore, quashed. All proceedings consequential thereto including the assessment order and the consequential demand notice under section\u00a0156\u00a0were also quashed. (AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Limitation-Notice issued beyond six years from the end of the assessment year barred by limitation-Proceedings and demand notice was quashed. [S. 147, 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-32150","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8my","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32150","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=32150"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32150\/revisions"}],"predecessor-version":[{"id":32151,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32150\/revisions\/32151"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=32150"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=32150"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=32150"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}