{"id":32154,"date":"2023-01-27T14:38:26","date_gmt":"2023-01-27T09:08:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/anshul-jain-v-p-cit-2022449-itr-256-329-ctr-483-219-dtr-169-sc-editorial-refer-high-court-dismissing-the-writ-anshul-jain-v-pcit-2022-449-itr-251-phhc\/"},"modified":"2023-02-04T12:35:21","modified_gmt":"2023-02-04T07:05:21","slug":"anshul-jain-v-p-cit-2022449-itr-256-329-ctr-483-219-dtr-169-sc-editorial-refer-high-court-dismissing-the-writ-anshul-jain-v-pcit-2022-449-itr-251-phhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anshul-jain-v-p-cit-2022449-itr-256-329-ctr-483-219-dtr-169-sc-editorial-refer-high-court-dismissing-the-writ-anshul-jain-v-pcit-2022-449-itr-251-phhc\/","title":{"rendered":"Anshul Jain v. P CIT (2022)449 ITR 256 \/ 329 CTR 483 \/ 219 DTR 169\/ 289 Taxman 239 (SC) Editorial: Refer High Court dismissing the writ, Anshul Jain v. PCIT (2022) 449 ITR 251\/ 143 taxmann.com 37 (P&#038;H)(HC)"},"content":{"rendered":"<p>The High Court dismissed the writ petition filed against the order under section\u00a0148A(d)\u00a0of the\u00a0Income-tax Act, 1961\u00a0and the notice whereby the objections raised by the assessee to the notice issued under section\u00a0148A(b)\u00a0were dismissed. On a petition for special leave to appeal\u00a0\u00a0 dismissing the petition the Court held\u00a0 that what was challenged before the High Court was the reopening notice under section\u00a0148A(d)\u00a0of the Act. The notices had been issued after considering the objections raised by the assessee. If the assessee had any grievance on the merits thereafter, that had to be agitated before the Assessing Officer in the reassessment proceedings. The High Court had rightly dismissed the writ petition. No interference was called for. (AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Reason given for notice-Existence of  alternate remedy-Writ is not maintainable. [S. 148A(b), 148(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-32154","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8mC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32154","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=32154"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32154\/revisions"}],"predecessor-version":[{"id":32439,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32154\/revisions\/32439"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=32154"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=32154"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=32154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}