{"id":64410,"date":"2026-09-04T17:31:10","date_gmt":"2026-09-04T12:01:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/selvakumar-vethamonickam-nadar-v-ito-2026-309-taxman-236-bomhc\/"},"modified":"2026-09-04T17:31:10","modified_gmt":"2026-09-04T12:01:10","slug":"selvakumar-vethamonickam-nadar-v-ito-2026-309-taxman-236-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/selvakumar-vethamonickam-nadar-v-ito-2026-309-taxman-236-bomhc\/","title":{"rendered":"Selvakumar Vethamonickam Nadar v. ITO [2026] 309 Taxman 236 (Bom)(HC)"},"content":{"rendered":"<p>On writ, the Court held that notice under section 148 issued on 23-4-2022 for assessment year 2015-16, being issued after 1-4-2021, was beyond limitation and therefore without jurisdiction. Consequently, reassessment order, demand notice, penalty notices\/orders and recovery notices were quashed and set aside .\u00a0 Followed, UOI v. Rjeev Bansal (2024) 301 Taxman 238\/ 469 ITR 46 (SC) (AY. 2015-16]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148: Reassessment-Notice-Limitation-Notice under section 148 issued on 23-4-2022 for assessment year 2015-16, being issued after 1-4-2021, was beyond limitation and without jurisdiction-Notice and consequential orders were quashed and set aside. [S. 144, 144B, 147, 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_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64410","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gKS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64410","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=64410"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64410\/revisions"}],"predecessor-version":[{"id":64411,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64410\/revisions\/64411"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64410"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64410"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64410"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}