{"id":33618,"date":"2023-04-01T10:50:26","date_gmt":"2023-04-01T05:20:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/boutique-international-p-ltd-v-dy-cit-2023-290-taxman-403-delhihc\/"},"modified":"2023-04-01T10:50:26","modified_gmt":"2023-04-01T05:20:26","slug":"boutique-international-p-ltd-v-dy-cit-2023-290-taxman-403-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/boutique-international-p-ltd-v-dy-cit-2023-290-taxman-403-delhihc\/","title":{"rendered":"Boutique International (P.) Ltd. v. Dy. CIT (2023) 290 Taxman 403 (Delhi)(HC)"},"content":{"rendered":"<p>In response to the show, cause notices the assessee filed a detailed reply stating that the assessee had never entered into any transactions with the alleged accommodation provider.\u00a0 However, the Assessing Officer passed an order under section 148A(d) on the assessee and issued a notice under section 148\u00a0 of the Act. On writ allowing the petition the Court held that the order passed under section 148A(d) as well as notice issued under section 148 was\u00a0 set aside and the matter was to be remanded to Assessing Officer for fresh determination.. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Bogus accommodation entries-No details mentioned-Order was set aside for fresh determination. [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-33618","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Ke","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33618","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=33618"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33618\/revisions"}],"predecessor-version":[{"id":33619,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33618\/revisions\/33619"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33618"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33618"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33618"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}