{"id":49312,"date":"2024-12-28T12:02:48","date_gmt":"2024-12-28T06:32:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/surya-cotspin-ltd-v-pccit-2024-300-taxman-613-phhc\/"},"modified":"2024-12-28T12:02:48","modified_gmt":"2024-12-28T06:32:48","slug":"surya-cotspin-ltd-v-pccit-2024-300-taxman-613-phhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/surya-cotspin-ltd-v-pccit-2024-300-taxman-613-phhc\/","title":{"rendered":"Surya Cotspin Ltd. v. PCCIT (2024) 300 Taxman 613 (P&#038;H)(HC)"},"content":{"rendered":"<p>On writ the Court held that notice issued by 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 same is \u00a0quashed. \u00a0\u00a0Followed, Jasjit Singh v. UOI\u00a0[2024] 165 taxmann.com 114 (P &amp; H)(HC).<\/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, 1488A(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-49312","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cPm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49312","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=49312"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49312\/revisions"}],"predecessor-version":[{"id":49313,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49312\/revisions\/49313"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49312"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49312"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}