{"id":26889,"date":"2022-05-05T08:05:52","date_gmt":"2022-05-05T02:35:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=26889"},"modified":"2022-05-13T11:30:37","modified_gmt":"2022-05-13T06:00:37","slug":"impact-of-decision-of-sc-on-reassessment-proceedings-started-with-notices-issued-under-old-act-after-1-04-20211","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/impact-of-decision-of-sc-on-reassessment-proceedings-started-with-notices-issued-under-old-act-after-1-04-20211\/","title":{"rendered":"Impact of Decision of SC on reassessment proceedings started with notices issued under old act after 1.04.20211"},"content":{"rendered":"<p style=\"text-align: left;\">SC holds reassessment notices issued under old regime deemed to be issued under S. 148A. Now what will be impact on :<\/p>\n<p>a. On going proceedings where reassessement are not completed?<\/p>\n<p>b. Where assessement are completed an assessee has filed an appeal before CIT A.<\/p>\n<p>c. Assessee who are party to Writ Petition?<\/p>\n<p>d. Whether review Petition can be filed before SC against this order which holds reassessment notices issued under old regime deemed to be issued under S. 148A.<\/p>\n<p>Pl guide .<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[136,293,581],"class_list":["post-26889","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-reassessment","qa_tag-reassessment-notice","qa_tag-supreme-court"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/26889","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=26889"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26889"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=26889"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=26889"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=26889"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}