{"id":39469,"date":"2024-02-22T12:05:30","date_gmt":"2024-02-22T06:35:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gudwala-and-sons-v-acit-2023-295-taxman-772-delhihc\/"},"modified":"2024-02-22T12:05:30","modified_gmt":"2024-02-22T06:35:30","slug":"gudwala-and-sons-v-acit-2023-295-taxman-772-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gudwala-and-sons-v-acit-2023-295-taxman-772-delhihc\/","title":{"rendered":"Gudwala and Sons v. ACIT (2023) 295 Taxman 772 (Delhi)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that\u00a0 since revenue had not been able to draw attention to any part of statement of Mr. Agarwal\u00a0 which referred to assessees, and moreover, it failed to furnish to assessees documents evidencing approval for reassessment proceedings. Accordingly\u00a0 the notices and order\u00a0 is set aside. (AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Accommodation entries-Rishabh Trading Company-Filing of affidavit-Notice and order disposing the objection is quashed and set aside.[S.68,  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-39469","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-agB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39469","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=39469"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39469\/revisions"}],"predecessor-version":[{"id":39470,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39469\/revisions\/39470"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39469"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39469"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39469"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}