{"id":56906,"date":"2025-09-26T13:16:56","date_gmt":"2025-09-26T07:46:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/merton-v-dy-cit-2025-475-itr-734-171-taxmann-com-544-madhc-2\/"},"modified":"2025-09-26T13:16:56","modified_gmt":"2025-09-26T07:46:56","slug":"merton-v-dy-cit-2025-475-itr-734-171-taxmann-com-544-madhc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/merton-v-dy-cit-2025-475-itr-734-171-taxmann-com-544-madhc-2\/","title":{"rendered":"Merton v. Dy. CIT (2025) 475 ITR 734 \/ 171 taxmann.com 544 (Mad)(HC)"},"content":{"rendered":"<p>For AY 2017-18, notice under section 148 was issued on 28-6-2021 culminating in an order on 30-3-2022, which attained finality. Relying on UOI v. Ashish Agarwal (2022) 444 ITR 1 (SC), the AO issued a fresh notice under section 148A(b) on 1-6-2022 leading to a fresh order under section 148A(d). Held, allowing the petition, that the Supreme Court\u2019s directions were confined to reassessment notices pending as of 4-5-2022 and did not authorize reopening of already concluded assessments. Therefore, the order under section 148A(d) and consequential notice under section 148 dated 31-7-2022 were quashed. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Original notice under section 148 issued before 1-4-2021 culminated in reassessment order attaining finality-Fresh notice under section 148A(b) impermissible-Supreme Court directions in UOI v. Ashish Agarwal limited to pending reassessment proceedings-Notice and order quashed. [S. 147, 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-56906","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eNQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56906","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=56906"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56906\/revisions"}],"predecessor-version":[{"id":56907,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56906\/revisions\/56907"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56906"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56906"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56906"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}