{"id":54847,"date":"2025-06-11T12:48:36","date_gmt":"2025-06-11T07:18:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/curadev-pharma-pvt-ltd-v-dy-cit-2025-302-taxman-407-delhihc\/"},"modified":"2025-06-11T12:48:36","modified_gmt":"2025-06-11T07:18:36","slug":"curadev-pharma-pvt-ltd-v-dy-cit-2025-302-taxman-407-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/curadev-pharma-pvt-ltd-v-dy-cit-2025-302-taxman-407-delhihc\/","title":{"rendered":"Curadev Pharma Pvt Ltd v. Dy. CIT (2025) 302 Taxman 407 (Delhi)(HC)"},"content":{"rendered":"<p>The Assessing Officer issued reopening notice under section 148 dated 31-8-2024. On\u00a0 writ, the Court held that\u00a0\u00a0 notice issued under section 148A(b) and order passed under section 148A(d) prior to the issuance\u00a0 notice on ground that same is\u00a0 barred by limitation. The period of six years from the end of the relevant assessment year 2016-17 expired on 31-3-2024. Notice and order is set aside.\u00a0 (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 149 : Reassessment-Time limit-Notice dated 31-8-2024-Beyond period of six years-Notice and order is set aside. [S. 148, 148A(b), 148A(d), 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-54847","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-egD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54847","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=54847"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54847\/revisions"}],"predecessor-version":[{"id":54848,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54847\/revisions\/54848"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}