{"id":27360,"date":"2022-06-20T13:36:14","date_gmt":"2022-06-20T08:06:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=27360"},"modified":"2022-06-22T12:54:44","modified_gmt":"2022-06-22T07:24:44","slug":"validity-of-148-notice","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/validity-of-148-notice\/","title":{"rendered":"Validity of 148 notice"},"content":{"rendered":"<p style=\"text-align: left;\">I received 148 notice for AY2014-15 on 30\/06\/21 which I challenged in high court. After SC verdict I received reasons to believe, 151 approval and other documents.<\/p>\n<p>I found out that both 148 &amp; 151 were digitally signed and time stamped. The time on 151 was later than 148. So practically AO Didn\u2019t have approval from PCIT when he issued 148. I challenged this aspect in my reply to AO. The orders from AO are yet awaited.<\/p>\n<p>The last date mentioned on AO Letter for me to submit reply was 9th June. Till date AO hasn\u2019t issued orders or 148. I suppose 148 is time barred now for 2014-25 as maximum time period extension available to AO Is 7 days after my due date of reply(09th June) as per last provision in section 149.<\/p>\n<p>so I have 2 queries<\/p>\n<p>1. the first notice issued on 30.06.2021 was without PCIT approval. How to challenge this in case AO Doesn\u2019t consider this.<\/p>\n<p>2. Will the 148 notice issued by AO NOW be valid as it is time barred. What to do when I get 148 notice.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[137,574,136,484],"class_list":["post-27360","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-notice","qa_tag-re-assessment","qa_tag-reassessment","qa_tag-validity"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/27360","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=27360"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27360"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=27360"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=27360"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=27360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}