{"id":60347,"date":"2026-06-05T09:31:24","date_gmt":"2026-06-05T04:01:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pawan-kumar-sharma-v-uoi-2025-483-itr-447-172-taxmann-com-228-calhc\/"},"modified":"2026-06-05T09:31:24","modified_gmt":"2026-06-05T04:01:24","slug":"pawan-kumar-sharma-v-uoi-2025-483-itr-447-172-taxmann-com-228-calhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pawan-kumar-sharma-v-uoi-2025-483-itr-447-172-taxmann-com-228-calhc\/","title":{"rendered":"Pawan Kumar Sharma.v.UOI (2025) 483 ITR 447\/ 172 taxmann.com 228 (Cal)(HC)"},"content":{"rendered":"<p>On writ, the Court held that the failure to grant seven days of time to file a reply to the initial notice accordingly set aside the notice for reopening assessment. Matter remanded to Assessing Officer. (AY.2019-20) (SJ)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to grant seven days of time to file reply to initial notice-Notice for reopening assessment set aside-Matter remanded to Assessing Officer.[S. 147, 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-60347","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fHl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60347","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=60347"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60347\/revisions"}],"predecessor-version":[{"id":60348,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60347\/revisions\/60348"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60347"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60347"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60347"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}