{"id":33098,"date":"2023-03-01T16:31:06","date_gmt":"2023-03-01T11:01:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcm-shriam-ltd-v-acit-2022-218-dtr-217-139-taxmann-com-405-delhihc\/"},"modified":"2024-05-05T15:30:00","modified_gmt":"2024-05-05T10:00:00","slug":"dcm-shriam-ltd-v-acit-2022-218-dtr-217-139-taxmann-com-405-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcm-shriam-ltd-v-acit-2022-218-dtr-217-139-taxmann-com-405-delhihc\/","title":{"rendered":"DCM Shriam Ltd. v. ACIT (2022) 218 DTR 217 \/ 139 taxmann.com 405\/(2023) 334 CTR 811 (Delhi)(HC)"},"content":{"rendered":"<p>Assessing Officer issued notice under section 148A(b) in name of company, which stood amalgamated with petitioner-company. The petitioner informed the Revenue about the Amalgamation Assessing Officer issued reopening notice in name of petitioner-company with PAN of company, B. On writ allowing the petition the court held that since assessment of petitioner-company for relevant assessment year was pending adjudication before DRP, notice of reassessment is bad in law. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Amalgamation-Appeal pending before DRP-Notice of reassessment is bad in law.  [S. 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-33098","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8BQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33098","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=33098"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33098\/revisions"}],"predecessor-version":[{"id":42631,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33098\/revisions\/42631"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33098"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33098"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33098"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}