{"id":58207,"date":"2026-01-10T10:14:48","date_gmt":"2026-01-10T04:44:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gandhi-commodities-llp-v-uoi-2024-167-taxmann-com-436-bom-hc-2\/"},"modified":"2026-01-10T10:14:48","modified_gmt":"2026-01-10T04:44:48","slug":"gandhi-commodities-llp-v-uoi-2024-167-taxmann-com-436-bom-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gandhi-commodities-llp-v-uoi-2024-167-taxmann-com-436-bom-hc-2\/","title":{"rendered":"Gandhi Commodities LLP v. UOI [2024] 167 taxmann.com 436 (Bom.) (HC)"},"content":{"rendered":"<p>The High Court held that the validity of a notice under section 148 must be judged on the basis of the law existing on the date of its issuance. The deadline for issuance of such a notice had expired on 31.03.2021. Consequently, the notice issued on 25.07.2022 was held to be hopelessly barred by limitation and was quashed. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 149 : Reassessment-Time limit for notice-For AY. 2014-15, deadline expired on 31.03.2021-Notice issued on 25.07.2022 is barred by limitation. [S. 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-58207","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-f8P","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58207","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=58207"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58207\/revisions"}],"predecessor-version":[{"id":58208,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58207\/revisions\/58208"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=58207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=58207"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=58207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}