{"id":18213,"date":"2021-05-15T14:49:51","date_gmt":"2021-05-15T09:19:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=18213"},"modified":"2021-05-19T13:49:22","modified_gmt":"2021-05-19T08:19:22","slug":"reopening-u-s-148","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/reopening-u-s-148\/","title":{"rendered":"Limitation period for issuing notice u\/ s 148 is extended up to 30-6 2021 , However new section 148A is also operative  w.e.f 1-4-2021 , whether notice u\/s 148 is liable to be issued under section 148 or 148A ?"},"content":{"rendered":"<p>Date for issuing notice u\/s 148 for AY 2013-14 is extended upto 30-6-2021. At the same time new section 148A is also operative w e f 1-4-2021.<\/p>\n<p>whether notice issued on 1-4-21 is liable to procedures u\/s 148 or 148A?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[37],"qa_category":[23],"qa_tag":[138,137,136,71],"class_list":["post-18213","qa","type-qa","status-publish","hentry","qa_expert-advocate-aditya-ajgonkar","qa_category-income-tax","qa_tag-limitation","qa_tag-notice","qa_tag-reassessment","qa_tag-reopening-of-assessment"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/18213","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=18213"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18213"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=18213"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=18213"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=18213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}