{"id":60967,"date":"2026-06-19T09:31:23","date_gmt":"2026-06-19T04:01:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/anisha-raoof-dhanani-v-acit-2025-213-itd-422-ahd-trib\/"},"modified":"2026-06-19T09:31:23","modified_gmt":"2026-06-19T04:01:23","slug":"anisha-raoof-dhanani-v-acit-2025-213-itd-422-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anisha-raoof-dhanani-v-acit-2025-213-itd-422-ahd-trib\/","title":{"rendered":"Anisha Raoof Dhanani. v. ACIT (2025) 213 ITD 422 (Ahd) (Trib.)"},"content":{"rendered":"<p>Held that the notice issued on 29-7-2022 under section 148\u00a0 for assessment year 2015-16 was barred by limitation and the entire reassessment proceeding and assessment order passed under section 147 read with section 144B was quashed. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 149: Reassessment-Time limit for notice-For assessment year 2015-16, notice under section 148 issued on 29-7-2022 was beyond the limitation period prescribed under section 149 and was barred by limitation.[S. 68, 148, 148A(b), 148A(d)] <\/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_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60967","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fRl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60967","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=60967"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60967\/revisions"}],"predecessor-version":[{"id":60968,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60967\/revisions\/60968"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60967"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60967"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60967"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}