{"id":55856,"date":"2025-08-15T10:45:46","date_gmt":"2025-08-15T05:15:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shree-cement-ltd-v-acit-ors-raj-hc-2025rj-jp29991-db-www-itatonline-org\/"},"modified":"2025-08-15T10:45:46","modified_gmt":"2025-08-15T05:15:46","slug":"shree-cement-ltd-v-acit-ors-raj-hc-2025rj-jp29991-db-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shree-cement-ltd-v-acit-ors-raj-hc-2025rj-jp29991-db-www-itatonline-org\/","title":{"rendered":"Shree Cement Ltd. v. ACIT &#038; Ors. (Raj.)(HC) [2025:RJ-JP:29991-DB ] www.itatonline .org ."},"content":{"rendered":"<p>The assessee, engaged in manufacture and sale of cement, filed ROI for AY 2017\u201318 claiming deduction u\/s 80IA on profits from SWM, WTS and NIPU. The claim was examined in scrutiny and allowed by AO\/CIT(A), with quantum partly in dispute before ITAT. During pendency of appeal, survey u\/s 133A was conducted (June 2023) and AO alleged fresh facts showed wrong claim of deduction of \u20b9 841.25 cr. On 31-3-2024, notice u\/s 148A(b) was issued; objections on limitation, change of opinion and non-fulfilment of s. 149(1)(b) conditions were rejected, and notice u\/s 148 dated 1-5-2024 was issued by Jurisdictional AO. On writ \u00a0the Court held that \u00a0following Hexaware Technologies Ltd. v. ACIT \u00a02024] 162 taxmann.com 225\/ 464 ITR 430<strong>\u00a0<\/strong> (Bom.)( HC ) \u00a0and Godrej Industries Ltd v. ACIT \u00a0( 2024) 338 CTR 25 \/ 160 taxmann.com 13\/ 470 ITR 628 \u00a0(Bom HC), that for AY 2017\u201318, the 6-year limit under the erstwhile s. 149(1)(b) expired on 31-3-2024; first proviso to s. 149 bars issue of notice thereafter. Fifth\/sixth provisos cannot extend the \u201crestriction\u201d period in the first proviso. Notice dated 1-5-2024 was thus time-barred. Further, under s. 151A and CBDT Notification dt. 29-3-2022, issuance of notice u\/s 148 must be through automated allocation by a Faceless AO; issuance by Jurisdictional AO was contrary to the mandatory scheme and without jurisdiction. Consequently, both the notice u\/s 148 and the order u\/s 148A(d) were quashed. (AY. 2017\u201318) ( WP No. 10540 \/2024 dt .5-8 -2025 \u00a0<strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p> S. 149 : Reassessment \u2013 Time barring \u2013 First proviso \u2013 Faceless regime \u2013 Jurisdiction of AO \u2013 Notice held barred by limitation and without jurisdiction.  [S. 80IA, 133A, 143(3), 148, 148A(b), 148A(d), 151A, 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-55856","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ewU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55856","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=55856"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55856\/revisions"}],"predecessor-version":[{"id":55857,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55856\/revisions\/55857"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55856"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55856"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}