{"id":55973,"date":"2025-08-16T10:33:16","date_gmt":"2025-08-16T05:03:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-gokul-agro-resources-ltd-2025-303-taxman-259-sc-editorial-gokul-agro-resources-ltd-v-dy-cit-2025-170-taxmann-com-668-gujhc\/"},"modified":"2025-08-16T10:33:16","modified_gmt":"2025-08-16T05:03:16","slug":"dy-cit-v-gokul-agro-resources-ltd-2025-303-taxman-259-sc-editorial-gokul-agro-resources-ltd-v-dy-cit-2025-170-taxmann-com-668-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-gokul-agro-resources-ltd-2025-303-taxman-259-sc-editorial-gokul-agro-resources-ltd-v-dy-cit-2025-170-taxmann-com-668-gujhc\/","title":{"rendered":"Dy. CIT v. Gokul Agro Resources Ltd. (2025) 303 Taxman 259 (SC) Editorial : Gokul Agro Resources Ltd v.Dy.CIT (2025) 170 taxmann.com 668 (Guj)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>Notice under section 148A(b) was issued to assessee on ground that in survey conducted in case of Jammu &amp; Kashmir Bank, wherein assessee transacted, it was found that there was difference between remittance-sheet and account statement of various parties of bank.\u00a0 Assessing Officer without considering explanation of assessee company, passed order under section 148A(d) on ground that assessee\u2019s case was not selected for scrutiny and no further inquiries were conducted nor any queries were raised on said issue. He, consequently, issued reopening notice. High Court\u00a0 held that since for earlier assessment years which were subjected to reopening for which notice was already quashed on same material, there couldnot be a reopening for year under consideration merely on ground that this being a new regime of reassessment after 1-4-2021, scope was enlarged by amended provisions for reopening. High Court further held that reopening notice was\u00a0 quashed and set aside. SLP filed by revenue against order of High Court was\u00a0 dismissed. \u00a0(AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A :  Reassessment-Conducting inquiry, providing opportunity before issue of notice-Difference between remittance-sheet and account statement of various parties of bank-Reassessment was quashed earlier-Merely on ground that this being a new regime of reassessment after 1-4-2021, scope was enlarged by amended provisions for reopening-Reopening notice was to be quashed and set aside-SLP filed by revenue against order of High Court was  dismissed. [S. 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-55973","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eyN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55973","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=55973"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55973\/revisions"}],"predecessor-version":[{"id":55974,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55973\/revisions\/55974"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55973"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55973"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}