{"id":39463,"date":"2024-02-22T12:03:36","date_gmt":"2024-02-22T06:33:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mukesh-j-ruparel-v-ito-2023-295-taxman-475-bom-hc\/"},"modified":"2024-02-22T12:03:36","modified_gmt":"2024-02-22T06:33:36","slug":"mukesh-j-ruparel-v-ito-2023-295-taxman-475-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mukesh-j-ruparel-v-ito-2023-295-taxman-475-bom-hc\/","title":{"rendered":"Mukesh J. Ruparel v. ITO (2023) 295 Taxman 475 (Bom.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that\u00a0 the Assessing Officer has not given seven days of time to assessee to reply to notice under section 148A(b) of the Act\u00a0 the notice under section 148A(b) and further order under section 148A(d) along with notice issued under section 148 were\u00a0 quashed and set aside. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Return was not filed-Purchase of immoveable property-Only five days time to file the reply-Notice and order disposing the objection is quashed and set aside. [S. 69, 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-39463","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-agv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39463","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=39463"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39463\/revisions"}],"predecessor-version":[{"id":39464,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39463\/revisions\/39464"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39463"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39463"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39463"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}