{"id":26101,"date":"2022-04-02T09:53:28","date_gmt":"2022-04-02T04:23:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=26101"},"modified":"2022-04-19T05:26:23","modified_gmt":"2022-04-18T23:56:23","slug":"section-147-r-w-s-148-to-153","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/section-147-r-w-s-148-to-153\/","title":{"rendered":"Section 147 r.w.s 148 to 153"},"content":{"rendered":"<p>A notice under section 148A has been issued on the assessee for re-assessment of AY 2018-19. Since the assessee was already assessed for AY 2018-19 in an earlier assessment. Can the assessee do the following on receipt of notice under section 148A:<\/p>\n<p>(1) Ask the AO for providing the &#8216;reasons to believe,&#8217; considering that under the new regime notice under section 148 is issued on the basis of the &#8216;<i>information with the Assessing Officer which suggests that the income chargeable to tax has escaped assessment&#8217;?<\/i><\/p>\n<p>(2) Can the assessee object to the reasons to believe furnished by the AO on the grounds of &#8216;change in opinion,&#8217; considering the assessee for AY 2018-19 has already been assessed?<\/p>\n<p>(3) whether the contention of &#8216;change of opinion&#8217; (based on earlier judicial precedents) is still valid under the new regime?<\/p>\n<p>Thanks in advance!<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[136,293],"class_list":["post-26101","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-reassessment","qa_tag-reassessment-notice"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/26101","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=26101"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26101"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=26101"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=26101"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=26101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}