{"id":39159,"date":"2024-02-13T12:17:06","date_gmt":"2024-02-13T06:47:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lecoanet-hemant-india-pvt-ltd-v-pcit-2023455-itr-508-delhihc\/"},"modified":"2024-02-13T12:17:06","modified_gmt":"2024-02-13T06:47:06","slug":"lecoanet-hemant-india-pvt-ltd-v-pcit-2023455-itr-508-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lecoanet-hemant-india-pvt-ltd-v-pcit-2023455-itr-508-delhihc\/","title":{"rendered":"Lecoanet Hemant India Pvt. Ltd. v. PCIT (2023)455 ITR 508 (Delhi)(HC)"},"content":{"rendered":"<p>On a writ petition on the question whether a company which ceased to exist consequent to a scheme of arrangement approved by the National Company Law Tribunal could be proceeded against under section\u00a0148A\u00a0of the\u00a0Income-tax Act, 1961. The Department is\u00a0 restrained the Department from taking further action till the next date of listing on September 12, 2023 of the main batch of petitions pursuant to the show-cause notices in question since an identical challenge formed subject matter of consideration.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Amalgamation-Company ceased to exist-Department restrained from proceeding-Batch identical challenge pending before Court. [S. 147,148A,  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-39159","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-abB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39159","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=39159"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39159\/revisions"}],"predecessor-version":[{"id":39160,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39159\/revisions\/39160"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39159"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39159"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39159"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}