{"id":65329,"date":"2026-10-30T16:30:13","date_gmt":"2026-10-30T11:00:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-mohd-athar-anjum-2026-310-taxman-659-sc-editorial-mohd-athar-anjum-v-acit2026-186-taxmann-com-12-delhihc\/"},"modified":"2026-10-30T16:30:13","modified_gmt":"2026-10-30T11:00:13","slug":"acit-v-mohd-athar-anjum-2026-310-taxman-659-sc-editorial-mohd-athar-anjum-v-acit2026-186-taxmann-com-12-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-mohd-athar-anjum-2026-310-taxman-659-sc-editorial-mohd-athar-anjum-v-acit2026-186-taxmann-com-12-delhihc\/","title":{"rendered":"ACIT v. Mohd Athar Anjum (2026) 310 Taxman 659 (SC) Editorial : Mohd Athar Anjum v.ACIT(2026) 186 taxmann.com 12 (Delhi)(HC)"},"content":{"rendered":"<p>High Court held that where the period of six years from the end of the relevant assessment year 2016-17 expired on 31.03.2023, notice issued thereafter on 31.03.2024 was barred by limitation. SLP of revenue dismissed. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 149: Reassessment-Time limit for notice-High Court held that where the period of six years from the end of the relevant assessment year 2016-17 expired on 31.03.2023, notice issued thereafter on 31.03.2024 was barred by limitation-SLP of revenue dismissed. [S. 148, Art. 136]<\/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-65329","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gZH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65329","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=65329"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65329\/revisions"}],"predecessor-version":[{"id":65330,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65329\/revisions\/65330"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=65329"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=65329"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=65329"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}