{"id":59316,"date":"2026-04-07T11:28:50","date_gmt":"2026-04-07T05:58:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lalit-gulati-v-acit-2025-305-taxman-11-delhihc\/"},"modified":"2026-04-07T11:28:50","modified_gmt":"2026-04-07T05:58:50","slug":"lalit-gulati-v-acit-2025-305-taxman-11-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lalit-gulati-v-acit-2025-305-taxman-11-delhihc\/","title":{"rendered":"Lalit Gulati v. ACIT (2025) 305 Taxman 11 (Delhi)(HC)"},"content":{"rendered":"<p>Assessee had filed its return of income for relevant assessment year on 23-9-2015. Assessing Officer issued a notice under section 148 on 23-7-2022. On writ the assessee contended that proceedings initiated by notice dated 23-7-2022 were required to be set aside in view of concession made by revenue before Supreme Court in UOI\u00a0 v. Rajeev Bansal\u00a0[2024] 301\u00a0Taxman\u00a0238\/469 ITR 46 (SC)\u00a0that for assessment year 2015-16, all notices issued on or after 1-4-2021 would have to be dropped as they would not fall for completion during period prescribed under Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 Court held that\u00a0 in view of concession,\u00a0 notice and proceedings relating are quashed and set aside. Followed Makemytrip India (P.) Ltd.\u00a0v.\u00a0Dy. CIT<em>\u00a0<\/em>[2025] 173 taxmann.com 497 (Delhi)(HC)\u00a0 (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 149 : Reassessment-Time limit for notice-Old regime-Notice dt 23-7 2022   seeking to reopen assessment for assessment year 2015-16-Following UOI v. Rajeev Bansal  (2024) 301 Taxman 238\/ 469 ITR 46 (SC) all notices issued on or after 1-4-2021 would have to be dropped as they would not fall for completion during period prescribed under TOLA-Accordingly the notice and proceedings are quashed and set aside.    [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-59316","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fqI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59316","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=59316"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59316\/revisions"}],"predecessor-version":[{"id":59317,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59316\/revisions\/59317"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59316"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59316"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59316"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}