{"id":46693,"date":"2024-09-22T22:52:32","date_gmt":"2024-09-22T17:22:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/amol-ramrao-dahale-v-pr-ccit-2024-298-taxman-467-bom-hc\/"},"modified":"2024-09-22T22:52:32","modified_gmt":"2024-09-22T17:22:32","slug":"amol-ramrao-dahale-v-pr-ccit-2024-298-taxman-467-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/amol-ramrao-dahale-v-pr-ccit-2024-298-taxman-467-bom-hc\/","title":{"rendered":"Amol Ramrao Dahale v. Pr. CCIT (2024) 298 Taxman 467 (Bom.)(HC)"},"content":{"rendered":"<p>Assessing Officer issued a notice under section 148 after amendment of section 149 by Finance Act, 2021 with effect from 1-4-2021 on basis of provisions that existed before amendment seeking to reopen assessment for assessment year 2013-14. Court held that for assessment year 2013-14 time limit to issue a notice under section 148 had already expired on 1-4-2021 and thus, reopening of assessment for assessment year 2013-14 after 31-3-2021 was invalid, without jurisdiction and barred by limitation. Followed New India Assurance Company Ltd.\u00a0v.\u00a0Asstt. CIT\u00a0[2024] 158 taxmann.com 367 (Bom)(HC). \u00a0(AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Limitation-Time limit to issue a notice under section 148 had already expired on 1-4-2021 and thus, reopening of assessment for assessment year 2013-14 after 31-3-2021 was invalid, without jurisdiction and barred by limitation. [S. 149, 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-46693","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-c97","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46693","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=46693"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46693\/revisions"}],"predecessor-version":[{"id":46694,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46693\/revisions\/46694"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46693"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46693"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}