{"id":26954,"date":"2022-05-16T18:18:35","date_gmt":"2022-05-16T12:48:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=26954"},"modified":"2022-05-18T18:51:52","modified_gmt":"2022-05-18T13:21:52","slug":"in-the-context-of-section-148a-and-148-of-the-income-tax-act","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/in-the-context-of-section-148a-and-148-of-the-income-tax-act\/","title":{"rendered":"In the context of Section 148A and 148 of the Income Tax Act"},"content":{"rendered":"<p>Assessee is a partnership firm, which filed its return of income for A.Y 2015-16 on due date. The said return was selected for scrutiny and assessment u\/s 143(3) was completed accepting the returned income.<\/p>\n<p>On the basis of information available for the past years where 25% of vehicle expenses were disallowed on account of personal nature.\u00a0 In the assessment completed u\/s 143(3) for A.Y 2015-16, no such disallowance was made. Based on this information, AO re-opened the concluded proceedings by issuing notice u\/s 148 relying upon provisions of section 148 and 149(1)(b) of the Act. Assessee is of the view that such re-opening is bad in law as it is prohibited under first proviso to section 149(1) of the Act and the issue cannot be treated as information u\/s 148 of the Act and also on the ground that it is clear cut change of opinion.<\/p>\n<p>Please Guide.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[590,574,136],"class_list":["post-26954","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-change-of-opinion","qa_tag-re-assessment","qa_tag-reassessment"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/26954","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=26954"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26954"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=26954"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=26954"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=26954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}