{"id":37788,"date":"2023-10-16T11:46:35","date_gmt":"2023-10-16T06:16:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sumant-investments-p-ltd-v-acit-2023-291-taxman-227-delhihc\/"},"modified":"2023-10-16T11:46:35","modified_gmt":"2023-10-16T06:16:35","slug":"sumant-investments-p-ltd-v-acit-2023-291-taxman-227-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sumant-investments-p-ltd-v-acit-2023-291-taxman-227-delhihc\/","title":{"rendered":"Sumant Investments (P.) Ltd. v. ACIT (2023) 291 Taxman 227 (Delhi)(HC)"},"content":{"rendered":"<p>Allowing the writ petition of the Assessee, the High Court held that where an AO passed an order under section 148A(d) dated 20-7-2022 and issued notice under section 148 on same date in name of a company which was amalgamated with Assessee with effect from 1-4-2014 and Assessee had informed AO in this regard, then the order passed under section 148A(d) and notice issued under section 148\u00a0 was\u00a0\u00a0 set aside.\u00a0 (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Amalgamation-Notice issued in the name of a company which was amalgamated with Assessee (amalgamated company) and was not in existence on date of issue of such notice-The  notice and consequent order is held to be invalid. [S. 148, 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-37788","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Pu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37788","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=37788"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37788\/revisions"}],"predecessor-version":[{"id":37789,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37788\/revisions\/37789"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37788"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37788"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37788"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}