{"id":58209,"date":"2026-01-10T10:15:03","date_gmt":"2026-01-10T04:45:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pratiksha-vipul-badani-v-uoi-2024-168-taxmann-com-442-bom-hc-2\/"},"modified":"2026-01-10T10:15:03","modified_gmt":"2026-01-10T04:45:03","slug":"pratiksha-vipul-badani-v-uoi-2024-168-taxmann-com-442-bom-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pratiksha-vipul-badani-v-uoi-2024-168-taxmann-com-442-bom-hc-2\/","title":{"rendered":"Pratiksha Vipul Badani v. UOI [2024] 168 taxmann.com 442 (Bom.)(HC)"},"content":{"rendered":"<p>The assessee challenged a notice under section 148 issued on 25.07.2022 for AY 2014-15 as being barred by limitation. The High Court held that the validity of a notice must be judged based on the law existing on its date of issue. The Court observed that the time limit for issuing a notice for AY 2014-15 under the pre-amended law had expired on 31.03.2021. As the first proviso to the substituted Section 149 (with effect from 01.04.2021) prohibits the issuance of a notice if it was already time-barred under the old regime, the notice issued on 25.07.2022 was held to be hopelessly barred by limitation and was, accordingly, quashed. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 149 : Reassessment-Time limit for notice-Notice for AY 2014-15 issued on 25.07.2022-Time limit under pre-amended law having expired on 31.03.2021-Notice held time-barred and quashed in view of first proviso to substituted Section 149. [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-58209","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-f8R","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58209","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=58209"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58209\/revisions"}],"predecessor-version":[{"id":58210,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58209\/revisions\/58210"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=58209"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=58209"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=58209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}