{"id":54843,"date":"2025-06-11T12:48:01","date_gmt":"2025-06-11T07:18:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sheetal-international-p-ltd-v-chief-cit-central-2025-302-taxman-271-delhihc\/"},"modified":"2025-06-11T12:48:01","modified_gmt":"2025-06-11T07:18:01","slug":"sheetal-international-p-ltd-v-chief-cit-central-2025-302-taxman-271-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sheetal-international-p-ltd-v-chief-cit-central-2025-302-taxman-271-delhihc\/","title":{"rendered":"Sheetal International (P.) Ltd. v. Chief CIT, Central (2025) 302 Taxman 271 (Delhi)(HC)"},"content":{"rendered":"<p>On writ the\u00a0 Assessee contended that\u00a0 notice was issued beyond period of limitation as prescribed in first proviso to section 149(1).Following the decision in\u00a0 UOI\u00a0 v. Rajeev Bansal\u00a0[2024] 167 taxmann.com 70 (SC), order and notice issued under section 148 in respect of assessment year 2017-18 is\u00a0 set aside. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Time limit-Notice dated 1-5-2024-Following the decision  in  UOI  v. Rajeev Bansal [2024] 167 taxmann.com 70 (SC), order and notice issued under section 148 in respect of assessment year 2017-18 is  set aside.[S. 148, 148A(b) 148A(d), 149(1), 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-54843","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-egz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54843","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=54843"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54843\/revisions"}],"predecessor-version":[{"id":54844,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54843\/revisions\/54844"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54843"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54843"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54843"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}