{"id":34821,"date":"2023-06-07T20:21:43","date_gmt":"2023-06-07T14:51:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sunny-rashikbhai-laheri-v-ito-2023-148-taxmann-com-438-guj-hc\/"},"modified":"2023-06-07T20:21:43","modified_gmt":"2023-06-07T14:51:43","slug":"sunny-rashikbhai-laheri-v-ito-2023-148-taxmann-com-438-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sunny-rashikbhai-laheri-v-ito-2023-148-taxmann-com-438-guj-hc\/","title":{"rendered":"Sunny Rashikbhai Laheri v. ITO (2023) 148 taxmann.com 438 (Guj)( HC)"},"content":{"rendered":"<p>Assessee challenged notice under section 148 and consequential order under section 148A(d) on ground that same was barred by limitation . Allowing the petition the Court held that\u00a0 all original notices issued under section 148 of old regime and issued between 1-4-2021 and 30-6-2021 would stand beyond prescribed timeline of six years from end of assessment years 2013-14 and 2014-15, thus would be time barred under old regime and could not be issued as per amended provisions . \u00a0Followed , Keenara Industries Pvt Ltd. v. ITO\u00a0 ( SCA No. 17321 of 2021 dt . 07.2.2023, (AY. 2014 -15\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment &#8211; Conducting inquiry, providing opportunity before issue of notice &#8211;    All original notices issued under section 148 of old regime and issued between 1-4-2021 and 30-6-2021 would stand beyond prescribed timeline of six years from end of assessment years 2013-14 and 2014-15- Assessment  time barred under old regime and could not be issued as per amended provisions. [ S. 148 , 148A(b), 148A(d),  149, 151 , Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, S.3 ,  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-34821","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-93D","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34821","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=34821"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34821\/revisions"}],"predecessor-version":[{"id":34822,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34821\/revisions\/34822"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34821"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34821"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34821"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}