{"id":38922,"date":"2024-02-02T14:47:22","date_gmt":"2024-02-02T09:17:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ajay-gupta-v-ito-2023454-itr-794-294-taxman-3-sc-editorial-refer-ajay-gupta-huf-v-ito-2023-454-itr-787-147-taxmann-com-277-delhihc-rajiv-gupta-huf-v-ito-2023454-itr-787-14\/"},"modified":"2024-02-02T14:47:22","modified_gmt":"2024-02-02T09:17:22","slug":"ajay-gupta-v-ito-2023454-itr-794-294-taxman-3-sc-editorial-refer-ajay-gupta-huf-v-ito-2023-454-itr-787-147-taxmann-com-277-delhihc-rajiv-gupta-huf-v-ito-2023454-itr-787-14","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ajay-gupta-v-ito-2023454-itr-794-294-taxman-3-sc-editorial-refer-ajay-gupta-huf-v-ito-2023-454-itr-787-147-taxmann-com-277-delhihc-rajiv-gupta-huf-v-ito-2023454-itr-787-14\/","title":{"rendered":"Ajay Gupta v. ITO (2023)454 ITR 794 \/ 294 Taxman 3 (SC) Editorial : Refer, Ajay Gupta (HUF) v. ITO (2023) 454 ITR 787 \/ 147 taxmann.com 277 (Delhi)(HC), Rajiv Gupta (HUF) v. ITO (2023)454 ITR 787 \/ 147 taxmann.com 277 (Delhi)(HC)"},"content":{"rendered":"<p>High Court\u00a0 dismissing the writ petitions held\u00a0 that in view of the information which had formed the basis of the initiation of the inquiry in the reassessment proceedings under section\u00a0147\u00a0of the\u00a0Income-tax Act, 1961\u00a0and on the fact that the transactions in issue having been admitted by the assessees the order under section\u00a0148A(d)\u00a0and the notice under section\u00a0148\u00a0did not call for interference, on a petition for special leave to appeal to the Supreme Court, SLP of assessee is\u00a0 dismissed. (AY.\u00a0 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Accommodation entries-Accepted by assessee-Information from Investigation Wing-Alternative remedy-SLP against the dismissal of  writ petition was dismissed [S. 147, 148, 148A(d), Art.136,  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-38922","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a7M","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38922","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=38922"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38922\/revisions"}],"predecessor-version":[{"id":38923,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38922\/revisions\/38923"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38922"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38922"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}