{"id":38930,"date":"2024-02-02T14:49:31","date_gmt":"2024-02-02T09:19:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/anu-gupta-v-ito-2023454-itr-785-delhihc\/"},"modified":"2024-02-02T14:49:31","modified_gmt":"2024-02-02T09:19:31","slug":"anu-gupta-v-ito-2023454-itr-785-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anu-gupta-v-ito-2023454-itr-785-delhihc\/","title":{"rendered":"Anu Gupta v. ITO (2023)454 ITR 785 (Delhi)(HC)"},"content":{"rendered":"<p>On a writ\u00a0 allowing the petition the Court set aside the\u00a0 notice and order for issue of\u00a0 notice\u00a0 as the Assessing Officer failed to consider the replies of the assessee.\u00a0 Matter remanded to Assessing Officer. \u00a0(AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to consider  replies-Notice and order for issue of  notice is  set aside-Matter remanded to Assessing Officer. [S. 147, 148, 148A(b). 148A(d), 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-38930","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a7U","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38930","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=38930"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38930\/revisions"}],"predecessor-version":[{"id":38931,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38930\/revisions\/38931"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38930"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38930"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}