{"id":50873,"date":"2025-02-08T16:02:24","date_gmt":"2025-02-08T10:32:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bharatiya-spinners-v-uoi-2024-301-taxman-82-phhc\/"},"modified":"2025-02-08T16:02:24","modified_gmt":"2025-02-08T10:32:24","slug":"bharatiya-spinners-v-uoi-2024-301-taxman-82-phhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bharatiya-spinners-v-uoi-2024-301-taxman-82-phhc\/","title":{"rendered":"Bharatiya Spinners v. UOI (2024) 301 Taxman 82 (P&#038;H)(HC)"},"content":{"rendered":"<p>Notice under section 148 issued by JAO without following faceless assessment process under section 144B is bad in law and without jurisdiction.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued by JAO in defiance of section 144B  is bad in law. [S. 144B(7), 144B(8)_, 148, 148A(b) 148A(d), 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-50873","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dex","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50873","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=50873"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50873\/revisions"}],"predecessor-version":[{"id":50874,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50873\/revisions\/50874"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50873"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50873"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}