{"id":38633,"date":"2024-02-01T11:23:57","date_gmt":"2024-02-01T05:53:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-k-devasis-patro-2023-294-taxman-343-sc-ito-v-tapan-kumar-ghadei-2023-455-itr-356-294-taxman-522-sc-editorial-k-devasis-patro-v-ito-2023-153-taxmann-com-197-orissa-hc-tapan\/"},"modified":"2024-02-01T11:23:57","modified_gmt":"2024-02-01T05:53:57","slug":"ito-v-k-devasis-patro-2023-294-taxman-343-sc-ito-v-tapan-kumar-ghadei-2023-455-itr-356-294-taxman-522-sc-editorial-k-devasis-patro-v-ito-2023-153-taxmann-com-197-orissa-hc-tapan","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-k-devasis-patro-2023-294-taxman-343-sc-ito-v-tapan-kumar-ghadei-2023-455-itr-356-294-taxman-522-sc-editorial-k-devasis-patro-v-ito-2023-153-taxmann-com-197-orissa-hc-tapan\/","title":{"rendered":"ITO v. K. Devasis Patro (2023) 294 Taxman 343 (SC) ITO v. Tapan Kumar Ghadei (2023) 455 ITR 356 \/294 Taxman 522 (SC) Editorial: K. Devasis Patro v.ITO (2023) 153 taxmann.com 197 (Orissa) (HC) \/ Tapan Kumar Ghadei v. ITO (2023) 153 taxmann.com 576 (Orissa)(HC)"},"content":{"rendered":"<p>Allowing the petition the High Court held that the\u00a0 reassessment notice\u00a0 was\u00a0 issued beyond limitation period of six years after end of assessment and consequential orders are set aside. SLP of Revenue is dismissed in view of \u00a0Circular No. 17\/2019 dated 8-8-2019, amount of tax involved was low.\u00a0 Issue is kept open.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Beyond period of limitation-Notice  and consequential order was quashed-SLP of  the Revenue is dismissed due to low tax effect-Issue is kept open. [S. 147, 149, Art. 136] <\/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-38633","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a37","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38633","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=38633"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38633\/revisions"}],"predecessor-version":[{"id":38634,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38633\/revisions\/38634"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38633"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38633"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38633"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}