{"id":49300,"date":"2024-12-28T11:58:49","date_gmt":"2024-12-28T06:28:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sandeep-kumar-gupta-v-uoi-2024-300-taxman-386-phhc\/"},"modified":"2024-12-28T11:58:49","modified_gmt":"2024-12-28T06:28:49","slug":"sandeep-kumar-gupta-v-uoi-2024-300-taxman-386-phhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sandeep-kumar-gupta-v-uoi-2024-300-taxman-386-phhc\/","title":{"rendered":"Sandeep Kumar Gupta v. UOI (2024) 300 Taxman 386 (P&#038;H)(HC)"},"content":{"rendered":"<p>Held that notices issued by \u00a0Jurisdictional Assessing Officer <strong>\u00a0(<\/strong>JAO) under section 148 and re-assessment proceedings initiated thereafter without conducting faceless assessment as envisaged under section 144B were contrary to provisions of law and \u00a0is \u00a0quashed.\u00a0 \u00a0Court held that exercising powers contained under sections 119 and 120, authorities could not be allowed to usurp legal provisions to their own satisfaction and convenience causing hardship to assessee.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Jurisdiction-Notices issued by Jurisdictional Assessing Officer (JAO)-Re-assessment proceedings initiated  without conducting faceless assessment as envisaged under section 144B-Contrary to   provision of law-Notice and order is quashed.[S.119,120,  144B(7), 144B(8), 148, 148A(b) 148A(d),  151, 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-49300","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cPa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49300","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=49300"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49300\/revisions"}],"predecessor-version":[{"id":49301,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49300\/revisions\/49301"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}