{"id":60167,"date":"2026-06-05T08:13:21","date_gmt":"2026-06-05T02:43:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sunil-kumar-jain-shrishrimal-v-ccit-2025-482-itr-847-chhattisgarh-hc\/"},"modified":"2026-06-05T08:13:21","modified_gmt":"2026-06-05T02:43:21","slug":"sunil-kumar-jain-shrishrimal-v-ccit-2025-482-itr-847-chhattisgarh-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sunil-kumar-jain-shrishrimal-v-ccit-2025-482-itr-847-chhattisgarh-hc\/","title":{"rendered":"Sunil Kumar Jain Shrishrimal v. CCIT (2025) 482 ITR 847 (Chhattisgarh) (HC)"},"content":{"rendered":"<p>Held, that the main contention of the assessee was that the order under section 148A(d) of the Income-tax Act, 1961 was passed without providing proper opportunity of hearing to the assessee as the Chief Commissioner had not supplied information and material which formed the basis and were relied upon by the Department. Hence, the notices under sections 148A and 148 were not valid.(AY.2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order passed without giving assessee opportunity to be heard-Not valid.[S. 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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60167","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fEr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60167","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=60167"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60167\/revisions"}],"predecessor-version":[{"id":60168,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60167\/revisions\/60168"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}