{"id":60335,"date":"2026-06-05T09:29:52","date_gmt":"2026-06-05T03:59:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sunil-kumar-jain-shrishrimal-v-chief-cit-2025-483-itr-65-chhattisgarhhc\/"},"modified":"2026-06-05T09:29:52","modified_gmt":"2026-06-05T03:59:52","slug":"sunil-kumar-jain-shrishrimal-v-chief-cit-2025-483-itr-65-chhattisgarhhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sunil-kumar-jain-shrishrimal-v-chief-cit-2025-483-itr-65-chhattisgarhhc\/","title":{"rendered":"Sunil Kumar Jain Shrishrimal v. Chief CIT (2025) 483 ITR 65 (Chhattisgarh)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held \u00a0that the documents had been supplied to the assessee in pursuance of the order passed by the court; thereafter notice was issued under section 148A(b) of the Act; the reply was filed by the assessee; thereafter the order was passed under section 148A(d) of the Act and at the same time, notice under section 148 of the Act was issued; the matter was pending before the authority and the assessee had sufficient opportunity to take all defences available to him. (Writ petition dismissed. AY. 2016-17)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order passed after considering objections-Order 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-60335","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fH9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60335","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=60335"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60335\/revisions"}],"predecessor-version":[{"id":60336,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60335\/revisions\/60336"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60335"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60335"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60335"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}