{"id":48590,"date":"2024-12-01T10:15:07","date_gmt":"2024-12-01T04:45:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/renu-singh-v-pcit-2024467-itr-24-300-taxman-89-sc-editorial-renu-singh-v-pcit-2024467-itr-17-161-taxmann-com-296-jharkhandhc\/"},"modified":"2024-12-01T10:15:07","modified_gmt":"2024-12-01T04:45:07","slug":"renu-singh-v-pcit-2024467-itr-24-300-taxman-89-sc-editorial-renu-singh-v-pcit-2024467-itr-17-161-taxmann-com-296-jharkhandhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/renu-singh-v-pcit-2024467-itr-24-300-taxman-89-sc-editorial-renu-singh-v-pcit-2024467-itr-17-161-taxmann-com-296-jharkhandhc\/","title":{"rendered":"Renu Singh v. PCIT (2024)467 ITR 24 \/ 300 Taxman 89 (SC) Editorial : Renu Singh v. PCIT (2024)467 ITR 17\/ 161 taxmann.com 296 (Jharkhand)(HC)"},"content":{"rendered":"<p>The Assessing Officer, issued an initial notice under section\u00a0148A(b), passed an order under section\u00a0148A(d)\u00a0and issued the consequential notice under section\u00a0148\u00a0for reassessment under section\u00a0147, based on the information received from the Investigation Wing. On a writ petition challenging the notice for reopening, on the grounds that it was illegal and without jurisdiction.\u00a0\u00a0 Dismissing the petition the Court held\u00a0 that the assessee had the efficacious remedy of statutory appeal under section\u00a0246A\u00a0of the Act and that the court refrained from making any observations on the merits of the matter. SLP of assessee is dimissed. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Information  from Investigation  Wing-Alternative remedy-Statutory appeal-Writ petition is dismissed-SLP of assessee is dismissed. [S. 147, 148, 148A(b), 148A(d), Art. 136] <\/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-48590","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cDI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48590","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=48590"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48590\/revisions"}],"predecessor-version":[{"id":48591,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48590\/revisions\/48591"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}