{"id":45831,"date":"2024-09-07T23:09:35","date_gmt":"2024-09-07T17:39:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/asst-cit-e-v-prem-chand-markanda-sd-college-for-women-2024460-itr-495-297-taxman-64-sc-editorial-refer-prem-chand-markanda-sd-college-for-women-v-acit-e-2023-455-itr-329-334-ctr-582\/"},"modified":"2024-09-07T23:09:35","modified_gmt":"2024-09-07T17:39:35","slug":"asst-cit-e-v-prem-chand-markanda-sd-college-for-women-2024460-itr-495-297-taxman-64-sc-editorial-refer-prem-chand-markanda-sd-college-for-women-v-acit-e-2023-455-itr-329-334-ctr-582","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asst-cit-e-v-prem-chand-markanda-sd-college-for-women-2024460-itr-495-297-taxman-64-sc-editorial-refer-prem-chand-markanda-sd-college-for-women-v-acit-e-2023-455-itr-329-334-ctr-582\/","title":{"rendered":"Asst. CIT (E) v. Prem Chand Markanda Sd College For Women (2024)460 ITR 495 \/297 Taxman 64 (SC) Editorial : Refer, Prem Chand Markanda Sd College for Women v. ACIT (E) (2023) 455 ITR 329\/334 CTR 582 (P&#038; H)(HC)"},"content":{"rendered":"<p>The High Court held that once the reply filed by the assessee pursuant to the notice had been rejected without examining the third proviso to section\u00a012A(2)\u00a0of the\u00a0Income-tax Act, 1961, relegating the assessee to the alternative remedy would not be appropriate, and set aside the show-cause notice under section\u00a0148A(b), the consequent order under section\u00a0148A(d)\u00a0and the notice under section\u00a0147\u00a0being contrary to the third proviso to section\u00a012A(2). On a petition for special leave to appeal to the Supreme Court(AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Charitable purpose-Registration-Reassessment proceedings for earlier years cannot be initiated on ground of  non-registration-SLP of Revenue dismissed.   [S.11, 12 12A(2), 147, 148, 148A(b), Art. 136]  <\/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-45831","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bVd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45831","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=45831"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45831\/revisions"}],"predecessor-version":[{"id":45832,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45831\/revisions\/45832"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45831"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45831"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}