{"id":47737,"date":"2024-11-12T19:27:31","date_gmt":"2024-11-12T13:57:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=47737"},"modified":"2024-11-12T19:27:31","modified_gmt":"2024-11-12T13:57:31","slug":"regarding-reopening-of-case-after-period-mentioned-in-148","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/regarding-reopening-of-case-after-period-mentioned-in-148\/","title":{"rendered":"Regarding reopening of case after period mentioned in 148"},"content":{"rendered":"<p>Assessment for A.Y 2013-14 was made u\/s 143(3) on 01.03.2016. the case of the assessee was reopened on 08.04.2021 vide notice issued u\/s 148. thereafter notice u\/s 148A(b) was issued mentioning that EPF late. whether the case can be reopened under TOLA as assessment has already made u\/s 143(3).<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[],"qa_category":[23],"qa_tag":[71],"class_list":["post-47737","qa","type-qa","status-publish","hentry","qa_category-income-tax","qa_tag-reopening-of-assessment"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/47737","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=47737"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47737"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=47737"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=47737"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=47737"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}