{"id":62998,"date":"2026-07-30T16:28:12","date_gmt":"2026-07-30T10:58:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-sumitra-rajeshbhai-jain-2025-131-itr-643-mum-trib\/"},"modified":"2026-07-30T16:28:12","modified_gmt":"2026-07-30T10:58:12","slug":"ito-v-sumitra-rajeshbhai-jain-2025-131-itr-643-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-sumitra-rajeshbhai-jain-2025-131-itr-643-mum-trib\/","title":{"rendered":"ITO v. Sumitra Rajeshbhai Jain (2025) 131 ITR 643 (Mum) (Trib)"},"content":{"rendered":"<p class=\"font-claude-response-body\" style=\"margin: 0in;margin-bottom: .0001pt;text-align: justify;line-height: 150%\"><span lang=\"EN-IN\" style=\"font-family: &#039;Verdana&#039;,sans-serif\">Notice under section 148 dated June 16, 2021 was deemed a section 148A(b) notice per Ashish Agarwal, and after providing material and rejecting objections, a fresh notice under section 148 was issued on July 29, 2022, leading to assessment under section 147 read with section 144B. On appeal, the Tribunal held that since the 4-year limitation period expired within the window covered by the 2020 Act&#8217;s extension (up to June 30, 2021), the Revenue had only 15 days from receipt of the assessee&#8217;s reply (till June 25, 2022) to issue notice under section 148, but the notice issued on July 29, 2022 came 34 days late; the notice was accordingly barred by limitation under section 149, void ab initio, and the entire reassessment proceedings were quashed. (AY. 2015-16)<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 149: Reassessment-Limitation-Notice for assessment year 2015-16 deemed notice under section 148A(b) per Ashish Agarwal (SC)-Fresh notice under section 148 required within balance period per UOI v.  Rajeev Bansal (2024) 469 ITR 46 (SC)-Department had 15 days but issued notice after 34 days-Notice void ab initio-Reassessment quashed. [S. 147, 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-62998","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-go6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62998","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=62998"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62998\/revisions"}],"predecessor-version":[{"id":62999,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62998\/revisions\/62999"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62998"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62998"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62998"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}