{"id":47298,"date":"2024-10-17T13:25:36","date_gmt":"2024-10-17T07:55:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/saluja-steel-and-power-p-ltd-v-itd-2024-464-itr-724-jharkhandhc\/"},"modified":"2024-10-27T10:30:28","modified_gmt":"2024-10-27T05:00:28","slug":"saluja-steel-and-power-p-ltd-v-itd-2024-464-itr-724-jharkhandhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/saluja-steel-and-power-p-ltd-v-itd-2024-464-itr-724-jharkhandhc\/","title":{"rendered":"Saluja Steel And Power P. Ltd. v. ITD (2024) 464 ITR 724 (Jharkhand)(HC)\/Santapuria Alloys P.Ltd v . ITD ( (2024)  464 ITR 724 (Jharkhand )(HC)"},"content":{"rendered":"<p>On writ petitions challenging the notices dated March 27, 2023 issued under section\u00a0148\u00a0of the\u00a0Income-tax Act, 1961\u00a0for reopening the assessments for the assessment year 2013-14 could not be reopened in view of the amendment introduced by the Finance Act, 2021 ([2021] 432 ITR (St.) 52) (AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 149 : Reassessment-Time limit for notice-Notices issued under unamended provision after 1-4-2021 for assessment year 2013-14-Notice is  not barred by limitation.[S. 147, 148,  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-47298","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ciS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47298","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=47298"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47298\/revisions"}],"predecessor-version":[{"id":47396,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47298\/revisions\/47396"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47298"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47298"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}