{"id":65327,"date":"2026-10-30T16:29:59","date_gmt":"2026-10-30T10:59:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/g-m-polyplast-ltd-v-acit-2026-310-taxman-542-bom-hc\/"},"modified":"2026-10-30T16:29:59","modified_gmt":"2026-10-30T10:59:59","slug":"g-m-polyplast-ltd-v-acit-2026-310-taxman-542-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/g-m-polyplast-ltd-v-acit-2026-310-taxman-542-bom-hc\/","title":{"rendered":"G. M. Polyplast Ltd. v. ACIT (2026) 310 Taxman 542 (Bom.)(HC)"},"content":{"rendered":"<p>Petitioner sought to quash and set aside notice dated 30-3-2025 issued under section 148. Petitioner also sought a declaration that provisions of clause (iv) of Explanation 2 to section 148 and clause (c) of proviso to section 148A, as they stood up to 31-8-2024, were arbitrary, unreasonable and ultra vires Article 14 of the Constitution. Court held that since the petition raised issues of constitutional validity, notice was to be issued to the Attorney General of India. Further, since arguable questions were raised in the petition, operation of notice dated 30-3-2025 under section 148 was stayed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Constitutional validity-Notice issued to the Attorney General of India-Arguable questions were raised in the petition; operation of the notice dated 30-3-2025 under section 148 was stayed.  [S.148, Explanation 2, Clause (c), Art. 14, 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-65327","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gZF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65327","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=65327"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65327\/revisions"}],"predecessor-version":[{"id":65328,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65327\/revisions\/65328"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=65327"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=65327"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=65327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}