{"id":37804,"date":"2023-10-16T11:51:52","date_gmt":"2023-10-16T06:21:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/stalco-consultancy-systems-p-ltd-v-pcit-2023-291-taxman-390-orissahc\/"},"modified":"2024-02-11T07:05:30","modified_gmt":"2024-02-11T01:35:30","slug":"stalco-consultancy-systems-p-ltd-v-pcit-2023-291-taxman-390-orissahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/stalco-consultancy-systems-p-ltd-v-pcit-2023-291-taxman-390-orissahc\/","title":{"rendered":"Stalco Consultancy &#038; Systems (P.) Ltd. v. PCIT (2023) (2023) 455 ITR 308\/  291 Taxman 390 \/333 CTR 205   (Orissa)(HC)"},"content":{"rendered":"<p>The AO issued three notices u\/s 148 dated 31-3-2021, 1-4-2021 and 5-4-2021 seeking to reopen the AY 2013-14 assessment. Concerning the first notice (31-3-2021), the Court held that the time limit of six years had lapsed on 1-4-2020. The decision Ashish Agarwal will not apply, as the decision pertains to the issuances of notice issued on or after 1-04-2021. The Court noted that the two notices, 1-4-2021 and 5-4-2021, were issued without withdrawing the first notice dated 31-3-2021 and were bad in law on account of non-compliance with the mandatory requirements (conducting of prior enquires by the AO) u\/s 148A. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 149: Reassessment-Time limit for notice-Notice issued beyond six years  after the end of the relevant assessment year-Notice issued without withdrawing the first notice dated 31-3-2021-Order is bad in law.[S. 148, 148A, 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-37804","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9PK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37804","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=37804"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37804\/revisions"}],"predecessor-version":[{"id":39057,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37804\/revisions\/39057"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37804"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37804"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}