{"id":64863,"date":"2026-10-05T16:23:05","date_gmt":"2026-10-05T10:53:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/arunkumar-mahabirprasad-jatia-v-acit-2025-180-taxmann-com-102-bomhc-editorial-slp-of-the-revenue-was-dismissed-on-account-of-a-delay-of-429-days-acit-v-arunkumar-mahabirprasad-jatia-2026\/"},"modified":"2026-10-05T16:23:05","modified_gmt":"2026-10-05T10:53:05","slug":"arunkumar-mahabirprasad-jatia-v-acit-2025-180-taxmann-com-102-bomhc-editorial-slp-of-the-revenue-was-dismissed-on-account-of-a-delay-of-429-days-acit-v-arunkumar-mahabirprasad-jatia-2026","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arunkumar-mahabirprasad-jatia-v-acit-2025-180-taxmann-com-102-bomhc-editorial-slp-of-the-revenue-was-dismissed-on-account-of-a-delay-of-429-days-acit-v-arunkumar-mahabirprasad-jatia-2026\/","title":{"rendered":"Arunkumar Mahabirprasad Jatia v. ACIT [2025] 180 taxmann.com 102 (Bom)(HC) Editorial : SLP of the revenue was dismissed on account of a delay of 429 days, ACIT v. Arunkumar Mahabirprasad Jatia (2026) 308 Taxman 157 (SC)"},"content":{"rendered":"<p>Where assessee had challenged in writ proceedings the order passed under section 148A(d) and the consequential notice under section 148, and during pendency of the writ petition the Assessing Officer passed a reassessment order based upon the same section 148A(d) order, once the order under section 148A(d) was quashed, the reassessment order founded upon the notice issued pursuant to such order could not survive and was accordingly quashed and set aside. \u00a0(AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order under section 148A(d) quashed-Reassessment order based on such order could not survive-Reassessment order quashed.[S.148, 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_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64863","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gSb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64863","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=64863"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64863\/revisions"}],"predecessor-version":[{"id":64864,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64863\/revisions\/64864"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64863"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64863"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64863"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}