{"id":40014,"date":"2024-03-16T13:18:13","date_gmt":"2024-03-16T07:48:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rajinder-nath-kapoor-v-ito-2023457-itr-225-294-taxman-576-delhihc\/"},"modified":"2024-03-16T13:18:13","modified_gmt":"2024-03-16T07:48:13","slug":"rajinder-nath-kapoor-v-ito-2023457-itr-225-294-taxman-576-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajinder-nath-kapoor-v-ito-2023457-itr-225-294-taxman-576-delhihc\/","title":{"rendered":"Rajinder Nath Kapoor v. ITO (2023)457 ITR 225 \/294 Taxman 576 (Delhi)(HC)"},"content":{"rendered":"<p>Allowing the petition the court held that\u00a0 that\u00a0 there was no deliberate concealment of facts by the assessee. If the assessee had intended to defraud the Department he would not have declared the imports in the books of account as proprietor of the concern. The order under section\u00a0148A(d)\u00a0and notice under section\u00a0148\u00a0passed and issued against the non-extant erstwhile firm were unsustainable and therefore, set aside. The Department would be at liberty to proceed in accordance with law. (AY.2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Return filed  under new Permanent Account Number as a  sole proprietor-Notice issued in name of  erstwhile firm-Notice and order is quashed.[S. 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-40014","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-apo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40014","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=40014"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40014\/revisions"}],"predecessor-version":[{"id":40015,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40014\/revisions\/40015"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=40014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=40014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=40014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}