{"id":55963,"date":"2025-08-16T10:31:04","date_gmt":"2025-08-16T05:01:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pr-cit-v-patanjali-foods-ltd-2025-303-taxman-330-474-itr-339-sc-editorial-pr-cit-v-patanjali-foods-ltd-2024-161-taxmann-com-675-474-itr-333-bom-hc\/"},"modified":"2025-08-16T10:31:04","modified_gmt":"2025-08-16T05:01:04","slug":"pr-cit-v-patanjali-foods-ltd-2025-303-taxman-330-474-itr-339-sc-editorial-pr-cit-v-patanjali-foods-ltd-2024-161-taxmann-com-675-474-itr-333-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pr-cit-v-patanjali-foods-ltd-2025-303-taxman-330-474-itr-339-sc-editorial-pr-cit-v-patanjali-foods-ltd-2024-161-taxmann-com-675-474-itr-333-bom-hc\/","title":{"rendered":"Pr. CIT v. Patanjali Foods Ltd. (2025) 303 Taxman 330 \/ 474 ITR 339 (SC) Editorial: Pr. CIT v. Patanjali Foods Ltd. (2024) 161 taxmann.com 675 \/ 474 ITR 333 (Bom.)(HC)"},"content":{"rendered":"<p>The High Court held that where an NCLT approved resolution plan settled all government claims including tax dues, a notice under section 148 for a period prior to the closing date was invalid. Revenue\u2019s SLP was dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Issued after approval of resolution plan by NCLT for a prior period-Invalid-SLP dismissed. Insolvency and Bankruptcy Code, 2016, S. 31, 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-55963","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eyD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55963","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=55963"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55963\/revisions"}],"predecessor-version":[{"id":55964,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55963\/revisions\/55964"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55963"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55963"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55963"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}