{"id":59778,"date":"2026-04-28T09:27:15","date_gmt":"2026-04-28T03:57:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/southern-power-distribution-company-of-telangana-ltd-v-acit-2025-481-itr-556-175-taxmann-com-800-telenganahc\/"},"modified":"2026-04-28T09:27:15","modified_gmt":"2026-04-28T03:57:15","slug":"southern-power-distribution-company-of-telangana-ltd-v-acit-2025-481-itr-556-175-taxmann-com-800-telenganahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/southern-power-distribution-company-of-telangana-ltd-v-acit-2025-481-itr-556-175-taxmann-com-800-telenganahc\/","title":{"rendered":"Southern Power Distribution Company of Telangana Ltd v. ACIT (2025) 481 ITR 556\/ 175 taxmann.com 800 (Telengana)(HC)"},"content":{"rendered":"<p>On writ allowing the petition the Court held that \u00a0in terms of amendment to Act by way of Finance Act, 2021 with effect from 1-4-2021, proceedings under section 148A as also under section 148 ought to have been issued and proceeded in a faceless manner. Therefore,\u00a0 notice issued under section 148A as also under section 148 by jurisdictional Assessing Officer was set aside.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Face less assessment-Mandatory-Notices and orders issued by jurisdictional Assessing Officer-Invalid&#8211;Notification No.18 of 2022 dated 29-3-20221.  [S. 144B, 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-59778","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fya","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59778","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=59778"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59778\/revisions"}],"predecessor-version":[{"id":59779,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59778\/revisions\/59779"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59778"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59778"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}