{"id":59298,"date":"2026-04-07T11:24:32","date_gmt":"2026-04-07T05:54:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kishore-kumar-singh-v-acit-2025-305-taxman-48-patnahc\/"},"modified":"2026-04-07T11:24:32","modified_gmt":"2026-04-07T05:54:32","slug":"kishore-kumar-singh-v-acit-2025-305-taxman-48-patnahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kishore-kumar-singh-v-acit-2025-305-taxman-48-patnahc\/","title":{"rendered":"Kishore Kumar Singh v. ACIT (2025) 305 Taxman 48 (Patna)(HC)"},"content":{"rendered":"<p>The Assessing Officer issued notice under section 148 against the petitionerfor the assessment years 2014-15 to 2016-17.The assessee filed writ petition contending that in the absence of supporting reasons, notice was liable to be set aside. Allowing the petition the Court held that the notice must be supported by reasons. On facts \u00a0notices were issued to assessee under section 148 without supporting reasons, they were\u00a0 set aside. (AY. 2014-15 to 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Without supporting reasons-Notice is quashed and set aside. [S. 147, 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-59298","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fqq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59298","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=59298"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59298\/revisions"}],"predecessor-version":[{"id":59299,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59298\/revisions\/59299"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59298"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59298"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}