{"id":45724,"date":"2024-09-28T13:44:21","date_gmt":"2024-09-28T08:14:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&p=45724"},"modified":"2024-12-01T07:23:34","modified_gmt":"2024-12-01T01:53:34","slug":"a-y-2018-19-reopening-of-case","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/a-y-2018-19-reopening-of-case\/","title":{"rendered":"A.Y 2018-19 reopening of case"},"content":{"rendered":"

Assessee received notice u\/s 148A(b) dt. 16.08.2024. He file reply on 24.08.2024 mentioning as under:-<\/p>\n

    \n
  1. Copy of Approval not provided with the notice u\/s 148A(b) and order u\/s 148A(d) but provided with\u00a0 notice\u00a0 u\/s 148 which was issued on 31.08.2024.<\/li>\n
  2. Asseessee asked for documents on the basis of which the department wants to re opening the case. The department issued notice on the basis of investigation report but no inquiry was conducted by\u00a0 the officer who issued notice u\/s 148A(b).<\/li>\n
  3. The assessee asked for statement of the persons concerned and also cross examination of the person who issued statement but no opportunity was given and order was passed u\/s 148A(d)<\/li>\n
  4. Identity of\u00a0 the AO who issued noticed u\/s 148A(b), order u\/s 148A(d) and even notice u\/s 148 issued on 31.08.2024 has been disclosed. which is violation of face less assessment and is against various judgement passed by various High courts.<\/li>\n
  5. The assesssee wants to know whether the notice u\/s 148 is valid or not?<\/li>\n<\/ol>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1120],"qa_category":[23],"qa_tag":[1241,574,71],"class_list":["post-45724","qa","type-qa","status-publish","hentry","qa_expert-mr-ganesh-purohit","qa_category-income-tax","qa_tag-ay-2017-19","qa_tag-re-assessment","qa_tag-reopening-of-assessment"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/45724","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=45724"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45724"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=45724"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=45724"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=45724"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}