{"id":54837,"date":"2025-06-11T12:45:09","date_gmt":"2025-06-11T07:15:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-ashish-acharatlal-varaiya-2025-302-taxman-183-sc-editorial-ashish-acharatlal-varaiya-2023-152-taxmmann-com-656-gujhc\/"},"modified":"2025-06-11T12:45:09","modified_gmt":"2025-06-11T07:15:09","slug":"ito-v-ashish-acharatlal-varaiya-2025-302-taxman-183-sc-editorial-ashish-acharatlal-varaiya-2023-152-taxmmann-com-656-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-ashish-acharatlal-varaiya-2025-302-taxman-183-sc-editorial-ashish-acharatlal-varaiya-2023-152-taxmmann-com-656-gujhc\/","title":{"rendered":"ITO v. Ashish Acharatlal Varaiya (2025) 302 Taxman 183 (SC) Editorial : Ashish Acharatlal Varaiya (2023) 152 taxmmann.com 656 (Guj)(HC)"},"content":{"rendered":"<p>SLP is\u00a0 disposed of against order of High Court in terms of judgment of this Court in case of UOI\u00a0 v. Rajeev Bansal\u00a0301\u00a0Taxman\u00a0238 (SC). \u00a0(AY. 2013-14,\u00a0 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued under section 148 is treated as notice under section 148A(b)-Directed to dispose the objection in terms of UOI  v. Rajeev Bansal [2024] 301 Taxman 238 (SC).[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-54837","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-egt","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54837","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=54837"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54837\/revisions"}],"predecessor-version":[{"id":54838,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54837\/revisions\/54838"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54837"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54837"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}