{"id":43049,"date":"2024-05-21T20:18:08","date_gmt":"2024-05-21T14:48:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/e-construct-fz-llc-v-acit-2024-296-taxman-440-delhihc\/"},"modified":"2024-05-21T20:18:08","modified_gmt":"2024-05-21T14:48:08","slug":"e-construct-fz-llc-v-acit-2024-296-taxman-440-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/e-construct-fz-llc-v-acit-2024-296-taxman-440-delhihc\/","title":{"rendered":"E.Construct FZ LLC v. ACIT (2024) 296 Taxman 440 (Delhi)(HC)"},"content":{"rendered":"<p>A notice under section 148A(b), dated 30-3-2023, was served upon assessee to file a response by 10-4-2023. Assessee sent a communication dated 14-4-2023 explaining difficulty in filing response by 10-4-2023 as same was served on 14-4-2023\u00a0\u00a0 Order passed without considering the reply. On writ the Court set aside\u00a0 the notice and\u00a0 order, with the liberty to pass fresh order.\u00a0\u00a0 (AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice-A notice under section 148A(b), dated 30-3-2023, was served upon assessee to file a response by 10-4-2023-Assessee sent a communication dated 14-4-2023 explaining difficulty in filing response by 10-4-2023 as same was served on 14-4-2023-Order passed without considering the reply-Order and notice is set aside.[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-43049","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bcl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43049","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=43049"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43049\/revisions"}],"predecessor-version":[{"id":43050,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43049\/revisions\/43050"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43049"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43049"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43049"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}