{"id":34973,"date":"2023-06-26T12:47:25","date_gmt":"2023-06-26T07:17:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=34973"},"modified":"2023-07-21T05:38:10","modified_gmt":"2023-07-21T00:08:10","slug":"validity-of-notice-u-s-148","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/validity-of-notice-u-s-148\/","title":{"rendered":"Validity of notice u\/s 148"},"content":{"rendered":"<p>Dear Sir,<\/p>\n<p>After Supreme Court judgment of <strong><a href=\"https:\/\/itatonline.org\/digest\/verdicts\/uoi-v-ashish-agarwal-supreme-court\/\" target=\"_blank\" rel=\"noopener\">Union of India vs. Ashish Aggarwal<\/a><\/strong> 439 ITR 1, assessee received notice u\/s 148A(b), assessee filed reply and received order u\/s 148A(d) alongwith notice u\/s 148 for A.Y. 2013-14 on 22.07.2022. In the notice received u\/s 148, four reasons were mentioned but none of them is ticked. As the notice does not specify the cause \/ reason in the notice, whether notice is valid or not. Copy of the notice is attached.<\/p>\n<p>Please clarify.<\/p>\n<p>Thanking You,<\/p>\n<p>Yours Sincerely,<\/p>\n<p>CA S.K. Goyal<br \/>\nA.R.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[137,136,484],"class_list":["post-34973","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-notice","qa_tag-reassessment","qa_tag-validity"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/34973","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=34973"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34973"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=34973"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=34973"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=34973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}