{"id":54063,"date":"2025-05-13T14:52:07","date_gmt":"2025-05-13T09:22:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/radha-soami-satsang-beas-v-nfac-2025-302-taxman-420-sc-editorial-radha-soami-satsang-beas-v-nfac2024-169-taxxmann-com-477-p-h-hc-para-7-set-aside\/"},"modified":"2025-08-15T22:36:35","modified_gmt":"2025-08-15T17:06:35","slug":"radha-soami-satsang-beas-v-nfac-2025-302-taxman-420-sc-editorial-radha-soami-satsang-beas-v-nfac2024-169-taxxmann-com-477-p-h-hc-para-7-set-aside","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/radha-soami-satsang-beas-v-nfac-2025-302-taxman-420-sc-editorial-radha-soami-satsang-beas-v-nfac2024-169-taxxmann-com-477-p-h-hc-para-7-set-aside\/","title":{"rendered":"Radha Soami Satsang Beas v. NFAC [2025] 302 Taxman 420 \/343 CTR  271 \/ 247 DTR  159  (SC). Editorial : Radha Soami Satsang Beas v. NFAC(2024) 169 taxxmann.com 477 (P &#038; H) (HC) (para 7) Set aside"},"content":{"rendered":"<p>The Hon\u2019ble Supreme Court while deciding a Civil Appeal against the impugned order of the High Court wherein the High Court had rejected the writ application filed by the appellant\u00a0 assessee thereby affirming the order passed by the Revenue under S. 148A(d) of the Act, observed and recorded the Revenue\u2019s concession that the order under S. 148A(d) of the Act may be set aside with liberty to issue fresh notice under S. 148A(b) of the Act. Accordingly, the impugned order of the High Court came to be set aside with liberty to the Revenue to issue a fresh notice to the appellant (assessee) under S. 148A(b) of the Act in accordance with law.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Revenue itself wanted the Order under S. 148A(d) to be set aside with liberty to issue fresh notice under S. 148A(b)-Order of High Court rejecting Writ Application of the Petitioner thereby affirming the order under S. 148A(d) is  set aside  with liberty as prayed for. [S. 147, 148, 148A(b), 148A(d), Art. 136]  <\/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-54063","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e3Z","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54063","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=54063"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54063\/revisions"}],"predecessor-version":[{"id":55874,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54063\/revisions\/55874"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54063"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54063"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54063"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}