{"id":34621,"date":"2023-05-07T10:52:16","date_gmt":"2023-05-07T05:22:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nutan-bhusan-jena-v-pcit-2023-452-itr-288-orissahc\/"},"modified":"2024-05-23T13:38:24","modified_gmt":"2024-05-23T08:08:24","slug":"nutan-bhusan-jena-v-pcit-2023-452-itr-288-orissahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nutan-bhusan-jena-v-pcit-2023-452-itr-288-orissahc\/","title":{"rendered":"Nutan Bhusan Jena v. PCIT (2023) 452 ITR 288\/ 333 CTR 867  (Orissa)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that the notice issued under section\u00a0148\u00a0pertaining to the assessment 2013-14 was issued on March 30, 2021, i. e., prior to April 1, 2021 and beyond the period of six years. The notice and all the subsequent orders and proceedings were quashed. The\u00a0 Court also held that Supreme Court in\u00a0UOI\u00a0 v. Ashish Agarwal (2022) 444 ITR \u00a0(SC) only partly allowed the appeals of the Union of India and made a distinction between notices issued under section\u00a0148\u00a0of the\u00a0Income-Tax Act, 1961\u00a0for reopening the assessment under section\u00a0147\u00a0by the Department on or after April 1, 2021 and those that have been issued prior thereto. (AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Direction of Supreme Court-UOI v. Ashish Agarwal-Pertaining only to notices issued after 1-4-2021   (2022) 444 ITR 1 (SC)-Notice issued prior to that date and after six years from assessment Year-Notices and proceedings are 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-34621","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-90p","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34621","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=34621"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34621\/revisions"}],"predecessor-version":[{"id":43089,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34621\/revisions\/43089"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34621"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34621"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}