{"id":50857,"date":"2025-02-08T15:53:59","date_gmt":"2025-02-08T10:23:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/future-generali-india-insurance-co-ltd-v-acit-2024-301-taxman-189-bomhc\/"},"modified":"2025-02-08T15:53:59","modified_gmt":"2025-02-08T10:23:59","slug":"future-generali-india-insurance-co-ltd-v-acit-2024-301-taxman-189-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/future-generali-india-insurance-co-ltd-v-acit-2024-301-taxman-189-bomhc\/","title":{"rendered":"Future Generali India Insurance Co. Ltd. v. ACIT (2024) 301 Taxman 189 (Bom)(HC)"},"content":{"rendered":"<p>For the relevant assessment year, the jurisdictional AO issued notice u\/s 148 of the Act, after passing the order u\/s 148A(d) of the Act.\u00a0 On filing the Writ Petition, the Hon\u2019ble Court observed that the scheme notified\u00a0 by the Central Government pursuant to Section 151A(2) of the Act vide Notification dtd. 29\u201303\u20132022 tabled in Parliament and is in the character of subordinate legislation, which govern the conduct of proceedings u\/s 148A as well as u\/s 148 of the Act.\u00a0 Following the explicit declaration of law in Hexaware Technologies Ltd. Vs. Asstt. CIT (2024) 162 taxmann.com 225 \/ 464 ITR 430 (Bom)(HC) <strong><em>\u00a0<\/em><\/strong>\u00a0\u00a0(AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued by JAO is in contravention of faceless mechanism provided under section 151A-is bad in law.[S.148, 148A(b) 148A(d) 151A(2)  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-50857","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-deh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50857","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=50857"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50857\/revisions"}],"predecessor-version":[{"id":50858,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50857\/revisions\/50858"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50857"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50857"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}