{"id":60620,"date":"2026-06-08T13:10:52","date_gmt":"2026-06-08T07:40:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-dhara-varun-shah-2025-307-taxman-11-sc-editorial-dhara-varun-shah-v-ito-2023-151-taxmann-com-558-gujhc\/"},"modified":"2026-06-08T13:10:52","modified_gmt":"2026-06-08T07:40:52","slug":"ito-v-dhara-varun-shah-2025-307-taxman-11-sc-editorial-dhara-varun-shah-v-ito-2023-151-taxmann-com-558-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-dhara-varun-shah-2025-307-taxman-11-sc-editorial-dhara-varun-shah-v-ito-2023-151-taxmann-com-558-gujhc\/","title":{"rendered":"ITO v. Dhara Varun Shah (2025) 307 Taxman 11 (SC) Editorial: Dhara Varun Shah v. ITO [2023] 151 taxmann.com 558 (Guj)(HC)"},"content":{"rendered":"<p>\u00a0Assessee filed a writ petition challenging the reopening notice under section 148 dated 29-8-2022 on the ground of limitation. High Court held that, in view of the decision in the case of Keenara Industries Private Limited v. ITO\u00a0[2023] 147 taxmann.com 585\/453 ITR 51 (Guj)(HC), the reopening notice issued against the assessee on 29-8-2022 was quashed. There was a gross delay of 800 and 467 days in filing SLP, which was not satisfactorily explained. SLP filed by the revenue was to be dismissed.\u00a0 (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 149: Reassessment-Time limit for notice-SLP delay of 800 and 467 days-SLP of revenue dismissed on account of delay.[S. 148,148A(b) 148A(d),  Art. 136]<\/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-60620","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fLK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60620","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=60620"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60620\/revisions"}],"predecessor-version":[{"id":60621,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60620\/revisions\/60621"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60620"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60620"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60620"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}