{"id":38677,"date":"2024-02-01T11:51:17","date_gmt":"2024-02-01T06:21:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jindal-exports-and-imports-p-ltd-v-dcit-2023-294-taxman-711-delhihc\/"},"modified":"2024-02-01T11:51:17","modified_gmt":"2024-02-01T06:21:17","slug":"jindal-exports-and-imports-p-ltd-v-dcit-2023-294-taxman-711-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jindal-exports-and-imports-p-ltd-v-dcit-2023-294-taxman-711-delhihc\/","title":{"rendered":"Jindal Exports and Imports (P.) Ltd. v. DCIT [2023] 294 Taxman 711 (Delhi)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>The petitioner has challenged the notice dated 2-6-2022 for the assessment years\u00a0 2013-14 and 2014-15, mailed\u00a0 after 3-6-2022 and also authentication of notices and other documents. The Court held that the notices under section 148 of the Act issued between 1 April 2021 to 30 June 2021 were deemed to be notices under section 148A(b) of the Act vide Hon\u2019ble Supreme Court in\u00a0 UOI v. Ashish Aggarwal (2022)444 ITR 1(SC). The Hon\u2019ble Supreme Court also directed the Department to provide the information and material relied upon within 30 days of the Order. In pursuance to the Hon\u2019ble Supreme Court\u2019s order, CBDT issued Instruction No. 1\/ 2022 dated 11 May 2022\u00a0 (2022) 444 ITR 43 (St) requiring the assessing officers to provide the data by 2 June 2022. In the assessee\u2019s case, the notice under section 148A(b) of the Act was issued on 2 June 2022 but mailed after 3 June 2022. Hon\u2019ble High Court quashing the notice held that not only was the act of mailing the notice after 3 June 2022 by the assessing officer in contravention of CBDT Instruction No. 1\/ 2022 dated 11 May 2022 but the notice was also violative of section 282A insofar as the name and designation of the concerned officer was absent.(AY. 2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 149 : Reassessment-Time limit for notice-Service of notice-Period of limitation-Authentication of notices and other documents-Notice dated 2-6-2022 for the assessment years  2013-14 and 2014-15, mailed  after 3-6-2022-Not mentioning the name and designation of the concerned officer-Notice and order is quashed and set aside. [S. 148, 148A(b), 148A(d), 282A, 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-38677","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a3P","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38677","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=38677"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38677\/revisions"}],"predecessor-version":[{"id":38678,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38677\/revisions\/38678"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38677"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38677"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38677"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}