{"id":54835,"date":"2025-06-11T12:44:48","date_gmt":"2025-06-11T07:14:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dinesh-verma-v-ito-2025-302-taxman-367-sc-editorial-dinesh-verma-v-ito-2022-141-taxmann-com-453-456-itr-682-p-hhc\/"},"modified":"2025-06-11T12:44:48","modified_gmt":"2025-06-11T07:14:48","slug":"dinesh-verma-v-ito-2025-302-taxman-367-sc-editorial-dinesh-verma-v-ito-2022-141-taxmann-com-453-456-itr-682-p-hhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dinesh-verma-v-ito-2025-302-taxman-367-sc-editorial-dinesh-verma-v-ito-2022-141-taxmann-com-453-456-itr-682-p-hhc\/","title":{"rendered":"Dinesh Verma v. ITO (2025) 302 Taxman 367 (SC) Editorial: Dinesh Verma v. ITO (2022) 141 taxmann.com 453\/ 456 ITR 682 (P&#038; H)(HC)"},"content":{"rendered":"<p>High Court\u00a0 dismissed the petition on the ground\u00a0 that Assessing Officer was yet to frame reassessment order under section 147 and it is well settled that there is vexed distinction between jurisdictional error and error of law\/fact within jurisdiction and for rectification of errors statutory remedy had been provided. On SLP\u00a0\u00a0 the Court held issue is\u00a0 covered in UOI\u00a0 v. Rajeev Bansal\u00a0[2024] 301\u00a0Taxman\u00a0238 (SC), accordingly the order is disposed. \u00a0(AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Writ petition was dismissed-SLP is disposed following the order in UOI  v. Rajeev Bansal [2024] 301 Taxman 238 (SC).     [S. 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-54835","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-egr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54835","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=54835"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54835\/revisions"}],"predecessor-version":[{"id":54836,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54835\/revisions\/54836"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54835"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54835"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54835"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}