{"id":47709,"date":"2024-11-07T19:27:32","date_gmt":"2024-11-07T13:57:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/champa-impex-p-ltd-v-uoi-2024-337-ctr-365-cal-hc-editorial-affirmed-by-division-bench-champa-impex-p-ltd-v-uoi-2024-297-taxman-336-337-ctr-356-cal-hc\/"},"modified":"2024-11-07T19:27:32","modified_gmt":"2024-11-07T13:57:32","slug":"champa-impex-p-ltd-v-uoi-2024-337-ctr-365-cal-hc-editorial-affirmed-by-division-bench-champa-impex-p-ltd-v-uoi-2024-297-taxman-336-337-ctr-356-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/champa-impex-p-ltd-v-uoi-2024-337-ctr-365-cal-hc-editorial-affirmed-by-division-bench-champa-impex-p-ltd-v-uoi-2024-297-taxman-336-337-ctr-356-cal-hc\/","title":{"rendered":"Champa Impex (P) Ltd. v. UOI (2024) 337 CTR 365 (Cal) (HC) Editorial : Affirmed by division bench, Champa Impex (P.) Ltd. v. UOI (2024) 297 Taxman 336 \/337 CTR 356 (Cal.)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that notice under S. 148A(b) for asst. yr. 2016-17 itself was illegal since in the body of the annexure to the impugned notice under S 148A(b) there is a reference of some transaction relating to financial years 2017-18 and 2018-19 and that it is incurable defect and it cannot be cured is not sustainable.\u00a0 (AY.\u00a0 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Defects in the notice-Curable defects-The body of the annexure to the  notice under S. 148A(b) there is a reference of some transaction relating to financial years 2017-18 and 2018-19 and that it is incurable defect and it cannot be cured is not sustainable-Writ petition is dismissed. [S. 148, 148A(b), 148A(d), 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-47709","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cpv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47709","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=47709"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47709\/revisions"}],"predecessor-version":[{"id":47710,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47709\/revisions\/47710"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}