{"id":37792,"date":"2023-10-16T11:48:50","date_gmt":"2023-10-16T06:18:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vesser-engineering-services-p-ltd-v-uoi-2022-291-taxman-179-chhattisgarhhc\/"},"modified":"2023-10-16T11:48:50","modified_gmt":"2023-10-16T06:18:50","slug":"vesser-engineering-services-p-ltd-v-uoi-2022-291-taxman-179-chhattisgarhhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vesser-engineering-services-p-ltd-v-uoi-2022-291-taxman-179-chhattisgarhhc\/","title":{"rendered":"Vesser Engineering Services (P.) Ltd. v. UOI (2022) 291 Taxman 179 (Chhattisgarh)(HC)"},"content":{"rendered":"<p>Allowing the writ petition\u00a0 the High Court held that the legislature has provided a time schedule for AO from 7 to 30 days, as such, there is no impediment on part of AO to grant such time between 7 to 30 days. Further, since the AO has not considered the request of the petitioner for grant of 30 days\u2019 time and also not assigned any reason why has he given the time prescribed under the Act, i.e. 7 to 30 days, considering the law laid down by Hon&#8217;ble High Court of Delhi in Ester Industries Ltd v.ACIT 2022 SCC On. line\u00a0 Delhi\u00a0 1827,\u00a0 the\u00a0 order passed under section 148A(d) of the Act, was\u00a0 set aside.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Not granting the time prescribed  from 7 to 30 days-Oder was set aside. [S. 148A(b), 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-37792","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Py","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37792","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=37792"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37792\/revisions"}],"predecessor-version":[{"id":37793,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37792\/revisions\/37793"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37792"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37792"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37792"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}