{"id":54845,"date":"2025-06-11T12:48:17","date_gmt":"2025-06-11T07:18:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/db-international-stock-brokers-ltd-v-acit-2025-302-taxman-405-delhihc\/"},"modified":"2025-06-11T12:48:17","modified_gmt":"2025-06-11T07:18:17","slug":"db-international-stock-brokers-ltd-v-acit-2025-302-taxman-405-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/db-international-stock-brokers-ltd-v-acit-2025-302-taxman-405-delhihc\/","title":{"rendered":"DB International Stock Brokers Ltd. v. ACIT (2025) 302 Taxman 405 (Delhi)(HC)"},"content":{"rendered":"<p>The notice u\/s\u00a0 was 148\u00a0 was issued on 31-8-2024. On writ the Court held that the period of six years from the end of the relevant assessment year 2016-17 expired on 31-3-2023 hence barred by limitation. Followed\u00a0 \u00a0Manju Somani\u00a0v.\u00a0ITO\u00a0[2024] 300\u00a0Taxman\u00a0516\/466 ITR 758 (Delhi)\u00a0(HC)\u00a0\u00a0 (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 149 : Reassessment-Time limit-Notice  under section 148 dated 31-8-2024-Six years expired  for the AY. 2016-17 the notice is quashed and set aside.   [S. 148, 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-54845","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-egB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54845","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=54845"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54845\/revisions"}],"predecessor-version":[{"id":54846,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54845\/revisions\/54846"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54845"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54845"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54845"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}