{"id":43041,"date":"2024-05-21T20:16:00","date_gmt":"2024-05-21T14:46:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/chotanagpur-diocesson-trust-asson-v-uoi-2024-296-taxman-16-jharkhandhc\/"},"modified":"2024-08-29T20:17:48","modified_gmt":"2024-08-29T14:47:48","slug":"chotanagpur-diocesson-trust-asson-v-uoi-2024-296-taxman-16-jharkhandhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/chotanagpur-diocesson-trust-asson-v-uoi-2024-296-taxman-16-jharkhandhc\/","title":{"rendered":"Chotanagpur Diocesson Trust Asson. v. UOI (2024) 296 Taxman 16 \/464 ITR 748    (Jharkhand)(HC)"},"content":{"rendered":"<p>Assessing Officer on basis of information on the insight portal of the Income-tax Department held that assessee was indulged in real estate activities. \u00a0On basis of same, a notice under section 148 was issued upon assessee. On writ the Court held \u00a0that order under section 148A(d) was passed without providing details uploaded on insight portal along with information gathered from investigation wing and new information uploaded on insight portal. Order and notice is quashed.\u00a0 The matter \u00a0remitted back to the ITO to supply all the relied upon documents on the basis of which the notice under section 148A(<em>b<\/em>) has been issued and pass the order strictly in accordance with law as mandated in the provision itself and the circular. \u00a0(AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order passed without providing information gathered from investigation wing-Order and subsequent notice is quashed and set aside.[S. 2((15),12A,  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-43041","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bcd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43041","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=43041"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43041\/revisions"}],"predecessor-version":[{"id":45709,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43041\/revisions\/45709"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43041"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43041"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}