{"id":60169,"date":"2026-06-05T08:14:58","date_gmt":"2026-06-05T02:44:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/praveen-kumar-bhardwaj-v-acit-2025-482-itr-855-delhihc\/"},"modified":"2026-06-05T08:14:58","modified_gmt":"2026-06-05T02:44:58","slug":"praveen-kumar-bhardwaj-v-acit-2025-482-itr-855-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/praveen-kumar-bhardwaj-v-acit-2025-482-itr-855-delhihc\/","title":{"rendered":"Praveen Kumar Bhardwaj v. ACIT (2025) 482 ITR 855 (Delhi)(HC)"},"content":{"rendered":"<p>Held, that the reply of the assessee was not given due consideration by the Assessing Officer. Hence, the order dated April 15, 2023 issued under section 148A(d) of the Income-tax Act, 1961, and the consequential notice dated April 16, 2023 issued under section 148 set aside (AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order passed without considering reply of assessee-Not valid.[S. 147, 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_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-60169","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fEt","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60169","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=60169"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60169\/revisions"}],"predecessor-version":[{"id":60170,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60169\/revisions\/60170"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60169"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60169"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60169"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}