{"id":39785,"date":"2024-03-01T17:46:10","date_gmt":"2024-03-01T12:16:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dinesh-verma-v-ito-2023456-itr-682-2022-141-taxmann-com-453-phhc\/"},"modified":"2024-03-01T17:46:10","modified_gmt":"2024-03-01T12:16:10","slug":"dinesh-verma-v-ito-2023456-itr-682-2022-141-taxmann-com-453-phhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dinesh-verma-v-ito-2023456-itr-682-2022-141-taxmann-com-453-phhc\/","title":{"rendered":"Dinesh Verma v. ITO (2023)456 ITR 682\/ (2022) 141 taxmann.com 453 (P&#038;H)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that\u00a0 from a bare reading of the notice it could not be axiomatically held that the authority had assumed jurisdiction not vested in it. The correctness of order under section\u00a0148A(d)\u00a0of the\u00a0Income-tax Act, 1961, was being challenged on a factual premise contending that jurisdiction though vested had been wrongly exercised. Writ petition is dismissed. (AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Based on facts-Writ is not maintainable. [S. 147, 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-39785","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-alH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39785","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=39785"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39785\/revisions"}],"predecessor-version":[{"id":39786,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39785\/revisions\/39786"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39785"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39785"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}