{"id":47627,"date":"2024-11-07T17:07:49","date_gmt":"2024-11-07T11:37:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/anup-kumar-agarwal-v-uoi-2024466-itr-494-300-taxman-321-calhc\/"},"modified":"2024-11-07T17:07:49","modified_gmt":"2024-11-07T11:37:49","slug":"anup-kumar-agarwal-v-uoi-2024466-itr-494-300-taxman-321-calhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anup-kumar-agarwal-v-uoi-2024466-itr-494-300-taxman-321-calhc\/","title":{"rendered":"Anup Kumar Agarwal v. UOI (2024)466 ITR 494 \/300 Taxman 321 (Cal)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that\u00a0 despite the assessee\u2019s making a request, opportunity of personal hearing had not been afforded to the assessee and a period of five days time which was lesser than the prescribed seven days was given to the assessee to respond to the show-cause notice issued under section\u00a0148A(b). The matter\u00a0 remanded back to the jurisdictional Assessing Officer for a decision afresh. Accordingly, the order under section\u00a0148A(d)\u00a0and the consequent notice issued under section\u00a0148\u00a0for reopening of the assessment under section\u00a0147\u00a0for the assessment year 2017-18 were set aside(AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Time granted to respond to notice lesser than prescribed seven days-Opportunity of  personal hearing not granted-Notices and order set aside. [S. 147, 148, 148A(b). 148A(d),151A  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-47627","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cob","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47627","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=47627"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47627\/revisions"}],"predecessor-version":[{"id":47628,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47627\/revisions\/47628"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}