{"id":47557,"date":"2024-11-07T16:17:18","date_gmt":"2024-11-07T10:47:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nitin-sharma-v-pcit-2024-336-ctr-126-mphc\/"},"modified":"2024-11-07T16:17:18","modified_gmt":"2024-11-07T10:47:18","slug":"nitin-sharma-v-pcit-2024-336-ctr-126-mphc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nitin-sharma-v-pcit-2024-336-ctr-126-mphc\/","title":{"rendered":"Nitin Sharma v. PCIT (2024) 336 CTR 126 (MP)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that Second proviso to S. 149(1) states\u00a0 that in cases where notice under S 153A or S. 153C is required to be issued in relation to a search conducted under S. 132 or books of account and other documents or any asset are requisitioned under S.\u00a0 132A on or before 31st March, 2021, the time frame prescribed by S.\u00a0 149(1) is inapplicable.\u00a0 In cases of search\u00a0 there is no restriction of time period for issuance of notice under S. 148. Accordingly the ground raised by assessee by relying upon second proviso to S. 149(1) is held to be not tenable.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 149 : Reassessment-Time limit for notice-Search-There is no restriction of time period for issuance of notice under S. 148-Petition  is  dismissed.  [S.132, 132A,  148, 149(1), 153A, 153C, 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-47557","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cn3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47557","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=47557"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47557\/revisions"}],"predecessor-version":[{"id":47558,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47557\/revisions\/47558"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47557"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47557"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}