{"id":38635,"date":"2024-02-01T11:24:21","date_gmt":"2024-02-01T05:54:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/k-devasis-patro-v-ito-2023-153-taxmann-com-197-orissa-hc-tapan-kumar-ghadei-v-ito-2023-153-taxmann-com-576-orissahc-editorial-slp-of-revenue-is-dismissed-due-to-low-tax-effect-ito-v\/"},"modified":"2024-02-01T11:24:21","modified_gmt":"2024-02-01T05:54:21","slug":"k-devasis-patro-v-ito-2023-153-taxmann-com-197-orissa-hc-tapan-kumar-ghadei-v-ito-2023-153-taxmann-com-576-orissahc-editorial-slp-of-revenue-is-dismissed-due-to-low-tax-effect-ito-v","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/k-devasis-patro-v-ito-2023-153-taxmann-com-197-orissa-hc-tapan-kumar-ghadei-v-ito-2023-153-taxmann-com-576-orissahc-editorial-slp-of-revenue-is-dismissed-due-to-low-tax-effect-ito-v\/","title":{"rendered":"K. Devasis Patro v.ITO (2023) 153 taxmann.com 197 (Orissa) (HC) Tapan Kumar Ghadei v. ITO (2023) 153 taxmann.com 576 (Orissa)(HC) Editorial : SLP of Revenue is dismissed due to low tax effect, ITO v. K. Devasis Patro (2023) 294 Taxman 343 (SC)\/ ITO v. Tapan Kumar Ghadei (2023) 455 ITR 356 \/294 Taxman 522 (SC)"},"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. Followed, Ambika Iron &amp; Steel\u00a0(P.)\u00a0Ltd.\u00a0v.\u00a0Pr. CIT\u00a0[2023] 452 ITR 285 (Orissa.)(HC)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Beyond period of limitation of six years-Notice  and consequential order was quashed. [S. 147, 149, 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-38635","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a39","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38635","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=38635"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38635\/revisions"}],"predecessor-version":[{"id":38636,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38635\/revisions\/38636"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38635"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38635"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38635"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}