{"id":49578,"date":"2025-01-03T21:14:49","date_gmt":"2025-01-03T15:44:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nainraj-enterprises-pvt-ltd-v-dy-cit-2024468-itr-162-165-taxmann-com-674-bomhc\/"},"modified":"2025-01-03T21:14:49","modified_gmt":"2025-01-03T15:44:49","slug":"nainraj-enterprises-pvt-ltd-v-dy-cit-2024468-itr-162-165-taxmann-com-674-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nainraj-enterprises-pvt-ltd-v-dy-cit-2024468-itr-162-165-taxmann-com-674-bomhc\/","title":{"rendered":"Nainraj Enterprises Pvt. Ltd. v. Dy. CIT (2024)468 ITR 162\/ 165 taxmann.com 674 (Bom)(HC)"},"content":{"rendered":"<p>The Assessing Officer issued an initial notice under section\u00a0148A(b)\u00a0of the\u00a0Income-tax Act, 1961\u00a0on the issue of certain suspicious transaction made by the assessee. Thereafter an order under section\u00a0148A(d)\u00a0was passed and the consequential notice was issued by the jurisdictional Assessing Officer. On a writ petition challenging that the notice issued under section\u00a0148\u00a0by the jurisdictional Assessing Officer was invalid and illegal. Following the\u00a0 Judgement in Hexaware Technologis v. ACIT (2024) 464 ITR 430 (Bom) HC)\u00a0 the court held that\u00a0 since \u00a0the notice\u00a0 was issued in contravention of the provisions of section\u00a0151A, order and consequential notice is set aside.\u00a0 \u00a0(AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Faceless Assessment-Notice issued by Jurisdictional Assessing Officer-Contrary to provisions of  Section  151A-Order and  consequential notice are 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-49578","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cTE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49578","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=49578"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49578\/revisions"}],"predecessor-version":[{"id":49579,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49578\/revisions\/49579"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49578"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49578"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49578"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}