{"id":26959,"date":"2022-05-17T18:32:47","date_gmt":"2022-05-17T13:02:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=26959"},"modified":"2022-05-21T09:29:10","modified_gmt":"2022-05-21T03:59:10","slug":"section-148a-and-132-of-income-tax-act","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/section-148a-and-132-of-income-tax-act\/","title":{"rendered":"Section 148A and 132 of Income Tax Act"},"content":{"rendered":"<p>In case of search conducted after 01.04.2021, whether procedure prescribed u\/s 148A is to be followed for the preceding 10 A.Y from the end of the previous year in which search took place.<\/p>\n<p>Whether assessee can ask for the reasons for re-opening and copy of approval of the prescribed authority?<\/p>\n<p>Whether assessee can the notice on the ground that before issuing notices u\/s 148A, AO must fulfil the condition as prescribed in section 149(1)(b) of the Act?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[136,156,202],"class_list":["post-26959","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-reassessment","qa_tag-search","qa_tag-search-assessment"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/26959","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=26959"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26959"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=26959"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=26959"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=26959"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}