{"id":59461,"date":"2026-04-13T12:31:52","date_gmt":"2026-04-13T07:01:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rocky-red-sandal-exports-p-ltd-v-uoi-2025-306-taxman-11-347-ctr-255-255-dtr-165-telenganahc\/"},"modified":"2026-04-13T12:31:52","modified_gmt":"2026-04-13T07:01:52","slug":"rocky-red-sandal-exports-p-ltd-v-uoi-2025-306-taxman-11-347-ctr-255-255-dtr-165-telenganahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rocky-red-sandal-exports-p-ltd-v-uoi-2025-306-taxman-11-347-ctr-255-255-dtr-165-telenganahc\/","title":{"rendered":"Rocky Red Sandal Exports (P) Ltd. v. UOI (2025) 306 Taxman 11 \/ 347 CTR 255 \/ 255 DTR 165 (Telengana)(HC)"},"content":{"rendered":"<p>Allowing the petition against issue of notice u\/s 148 the Court held that\u00a0 in terms of amendment brought to Income Tax Act by way of Finance Act, 2021 with effect from 1-4-2021, proceedings under sections 148A as also 148 ought to have been issued and proceeded in a faceless manner, notice issued under section 148A and 148 by jurisdictional Assessing Officer not in a faceless manner was bad in law and\u00a0 quashed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Proceedings under sections 148A as also 148 ought to have been issued and proceeded in a faceless manner-Notice issued  by jurisdictional Assessing Officer not in a faceless manner was bad in law and was t quashed and set aside. [S.68,  147, 148, 148A(b) 148A(d), 151A, 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-59461","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ft3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59461","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=59461"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59461\/revisions"}],"predecessor-version":[{"id":59462,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59461\/revisions\/59462"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59461"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59461"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}