On writ petitions challenging the notices under section\u00a0148A(b)\u00a0of the\u00a0Income-tax Act, 1961\u00a0and the consequential orders under section\u00a0148A(d)\u00a0for issuing notices under section\u00a0148\u00a0on the grounds of limitation, not considering the objections filed, not providing a personal hearing, non-application of mind to the facts of each case and several other grounds. Dismissing the petition the Court held that\u00a0 the contentions of limitation, not considering the objections filed, not providing a personal hearing, non-application of mind to the facts of each case and all other grounds could be raised at a stage when an order was passed under section\u00a0147\u00a0in the reassessment proceedings and challenged by the assessees if warranted. At that point not only would all the grounds urged before the court be available to the assessees but all other grounds which were not urged before the court would be found necessary to be urged in accordance with law. The authority was to pass orders under section\u00a0147\u00a0in accordance with law. Decision of Supreme Court is binding. Followed Anshhual Jain v. PCIT (2022) 449 ITR 256 (SC)\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148A : Reassessment – Conducting inquiry, providing opportunity before issue of notice -Limitation -Decision of Supreme Court is binding – Grievances on merits to be agitated in reassessment proceedings before the Assessing Officer -Writ petition was dismissed. [147, 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-37464","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Kg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37464","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=37464"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37464\/revisions"}],"predecessor-version":[{"id":37465,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37464\/revisions\/37465"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37464"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37464"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37464"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}