{"id":29092,"date":"2022-08-16T08:38:26","date_gmt":"2022-08-16T03:08:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=29092"},"modified":"2022-08-17T05:38:35","modified_gmt":"2022-08-17T00:08:35","slug":"notice-u-s-148ab","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/notice-u-s-148ab\/","title":{"rendered":"Notice u\/s 148A(b)"},"content":{"rendered":"<p>In the present case for AY 2016-17, <strong>notice u\/s 148 dt. 31\/3\/21 received through email on 1\/4\/21<\/strong>.<\/p>\n<p>Reassessment order <strong>dt. 31\/3\/22 passed appeal filed before CIT (A) on 9\/4\/22<\/strong>.<\/p>\n<p>Again notice <strong>u\/s 148A(b) issued on 2\/6\/22<\/strong> (stated as issued, as per the direction of SC decision in the case of Ashish Agarwal) along with the information and material <strong>(12 pages missing\/3 pages not legible)<\/strong> relied upon for such reopening. The above information\u00a0 is received by the AO from the <strong>INSIGHT PORTAL<\/strong>, as flagged by the system as <strong>HIGH RISK CRIU\/VRU<\/strong>.<\/p>\n<p>Now the <strong>AO has issued order u\/s 148A(d) &amp; notice u\/s 148, both dated 30\/7\/22 to file ROI<\/strong>.<\/p>\n<p>However, <strong>income which deemed to have escaped assessment as per AO has already been added to the income of the assessee by the reassessment order dated 31\/3\/22 and appeal is pending before CIT (A)<\/strong> against the reassessment order.<\/p>\n<p>Queries<\/p>\n<p>1 Is the notice dated 31\/3\/21, where reassessment is already completed and appeal is pending before CIT (A), covered under compliance of SC order?<\/p>\n<p>2 Can AO pass order u\/s 148A(d) without providing the missing pages and non legible pages?<\/p>\n<p>3 How to respond to new notice u\/s 148 dt. 30\/7\/22?<\/p>\n<p>(where income is already added (bogus LTCG) &amp; reassessed vide order dt. 31\/3\/22 &amp; appeal is pending before CIT (A)).<\/p>\n<p>4 Is the information received by AO from the INSIGHT PORTAL, as flagged by the system as HIGH RISK CRIU\/VRU can fall under &#8220;information&#8221;?<\/p>\n<p>5 Limitation period u\/s 149 will be applicable as per Finance Act, 2021 or Finance Act 2022?<\/p>\n<p>Also search operation was conducted at third party and report from DDIT (Inv.), Unit &#8211; 3(3), Delhi dt. 9\/6\/21.<\/p>\n<p>No incriminating document \/ material found against assessee during the course of search and survey operation at third party.<b><\/b><\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[137,136,156,202],"class_list":["post-29092","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-notice","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\/29092","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=29092"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29092"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=29092"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=29092"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=29092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}