{"id":55982,"date":"2025-08-16T10:35:45","date_gmt":"2025-08-16T05:05:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/abhishek-mittal-v-uoi-2025-303-taxman-1-gauhatihc\/"},"modified":"2025-08-16T10:35:45","modified_gmt":"2025-08-16T05:05:45","slug":"abhishek-mittal-v-uoi-2025-303-taxman-1-gauhatihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/abhishek-mittal-v-uoi-2025-303-taxman-1-gauhatihc\/","title":{"rendered":"Abhishek Mittal v. UOI (2025) 303 Taxman 1 (Gauhati)(HC)"},"content":{"rendered":"<p><strong><br \/><\/strong>Survey on an entry operator revealed that the assessee\u2019s purchases\/sales were only paper transactions with no underlying movement of goods. AO complied with s. 148A procedure and concluded that these were bogus transactions. Court upheld the reopening as valid and refused to interfere under Art. 226. (AY 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Unexplained money-Bogus transactions-Writ to quash notice dismissed [S. 69A,133A,  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-55982","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eyW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55982","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=55982"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55982\/revisions"}],"predecessor-version":[{"id":55983,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55982\/revisions\/55983"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55982"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55982"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55982"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}