{"id":51707,"date":"2025-03-04T11:28:45","date_gmt":"2025-03-04T05:58:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jindal-exports-and-imports-pvt-ltd-v-dy-cit-2024469-itr-601-delhihc-kiran-credits-pvt-ltd-v-dy-cit-2024469-itr-601-delhihc\/"},"modified":"2025-03-04T11:28:45","modified_gmt":"2025-03-04T05:58:45","slug":"jindal-exports-and-imports-pvt-ltd-v-dy-cit-2024469-itr-601-delhihc-kiran-credits-pvt-ltd-v-dy-cit-2024469-itr-601-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jindal-exports-and-imports-pvt-ltd-v-dy-cit-2024469-itr-601-delhihc-kiran-credits-pvt-ltd-v-dy-cit-2024469-itr-601-delhihc\/","title":{"rendered":"Jindal Exports and Imports Pvt. Ltd. v. Dy. CIT (2024)469 ITR 601 (Delhi)(HC) Kiran Credits Pvt Ltd v.Dy.CIT (2024)469 ITR 601 (Delhi)(HC)"},"content":{"rendered":"<p>Allowing the\u00a0 petitions the Court held that\u00a0 that the initial notices issued under section\u00a0148A(b)\u00a0of the\u00a0Income-tax Act, 1961\u00a0having been mailed after June 3, 2022, not only abrogated the mandate of the Central Board of Direct Taxes Instruction No. 1 of 2022 dated May 11, 2022 ([2022] 444 ITR (St.) 43), issued consequent to the judgment in\u00a0UOI\u00a0 v. ASHISH AGARWAL (2022) 444 ITR 1 (SC)\u00a0 but also violated the provisions of section 282A since the name and designation of the concerned officers issuing the notices were not mentioned. The notices under section\u00a0148A(b)\u00a0and the orders under section\u00a0148A(d)\u00a0were unsustainable and therefore, to be set aside. The Department was granted liberty to proceed in accordance with law.(AY.2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notices and orders not mentioning name and designation of concerned officers-Notices and orders are  set aside.[S. 147, 148, 148A(b), 148A(d), 282A, 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-51707","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-drZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51707","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=51707"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51707\/revisions"}],"predecessor-version":[{"id":51708,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51707\/revisions\/51708"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51707"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51707"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}