{"id":55967,"date":"2025-08-16T10:31:53","date_gmt":"2025-08-16T05:01:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dhan-prakash-gupta-v-income-tax-dept-2025-303-taxman-257-sc-editorial-dhan-prakash-gupta-v-income-tax-dept-2025170-taxmann-com-665-delhihc\/"},"modified":"2025-08-16T10:31:53","modified_gmt":"2025-08-16T05:01:53","slug":"dhan-prakash-gupta-v-income-tax-dept-2025-303-taxman-257-sc-editorial-dhan-prakash-gupta-v-income-tax-dept-2025170-taxmann-com-665-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dhan-prakash-gupta-v-income-tax-dept-2025-303-taxman-257-sc-editorial-dhan-prakash-gupta-v-income-tax-dept-2025170-taxmann-com-665-delhihc\/","title":{"rendered":"Dhan Prakash Gupta v. Income-tax Dept. (2025) 303 Taxman 257 (SC) Editorial : Dhan Prakash Gupta v. Income-tax Dept (2025)170 taxmann.com 665 (Delhi)(HC)"},"content":{"rendered":"<p>AO issued s. 148A(b) notice for large cash deposits; assessee\u2019s reply omitted quantum and source of deposits. High Court\u00a0 upheld reopening. Before Supreme Court, assessee sought withdrawal of SLP to approach High Court\u00a0 to correct factual errors; SLP dismissed as withdrawn. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Large cash deposits-Inadequate explanation-Reassessment notice is held to be justified-SLP dismissed as withdrawn.[S.68, 148A(b),148A(d), Art. 136].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-55967","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eyH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55967","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=55967"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55967\/revisions"}],"predecessor-version":[{"id":55968,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55967\/revisions\/55968"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55967"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55967"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55967"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}