tax gyata solution of gst registration cgst act 2017
  • GST
      Techatronic solutions of electronics and robotics coding language and elearning of robotics
    • Act & Rules
      • CGST Act, 2017
      • CGST Rules, 2017
      • IGST Act, 2017
      • IGST Rules, 2017
      • GST Compensation Act
      • UTGST Act
      • UTGST Rules
    • Notifications
      • CGST Notifications
      • CGST (Rate) Notifications
      • IGST Notifications
      • IGST (Rate) Notification
      • CGST Circulars
      • IGST Circulars
    • Orders
      • CGST Orders
      • CGST Removal Of Difficulty Orders
      • UTGST Removal Of Difficulty Orders
    • Forms
    • GST by Category
      • Gst Registration
      • Input Tax Credit
      • Composition Scheme
      • Refund
      • E Way Bill
      • Offences & Penalties
    • Articles
    • News
  • Company law
    • Companies Act, 2013
    • Notifications
    • Articles
  • Income Tax
    • Income Tax Act, 1961
    • Notifications
    • Articles
    • News
  • Accounting
    • Indian Accounting Standards (Ind AS)
    • Accounting Standards (AS)
    • Cost Accounting Standards
    • ICDS
    • Articles
  • Auditing
    • Standards on Auditing (SA)
    • Cost Auditing Standards
    • Secretarial Standards
    • CS Auditing Standards
  • HSN Codes
  • avatar of
    Register
    Login
  • GST
    • Act & Rules
      • CGST Act, 2017
      • CGST Rules, 2017
      • IGST Act, 2017
      • IGST Rules, 2017
      • GST Compensation Act
      • UTGST Act
      • UTGST Rules
    • Notifications
      • CGST Notifications
      • CGST (Rate) Notifications
      • IGST Notifications
      • IGST (Rate) Notification
      • CGST Circulars
      • IGST Circulars
    • Orders
      • CGST Orders
      • CGST Removal Of Difficulty Orders
      • UTGST Removal Of Difficulty Orders
    • Forms
    • GST by Category
      • Gst Registration
      • Input Tax Credit
      • Composition Scheme
      • Refund
      • E Way Bill
      • Offences & Penalties
    • Articles
    • News
  • Company law
    • Companies Act, 2013
    • Notifications
    • Articles
  • Income Tax
    • Income Tax Act, 1961
    • Notifications
    • Articles
    • News
  • Accounting
    • Indian Accounting Standards (Ind AS)
    • Accounting Standards (AS)
    • Cost Accounting Standards
    • ICDS
    • Articles
  • Auditing
    • Standards on Auditing (SA)
    • Cost Auditing Standards
    • Secretarial Standards
    • CS Auditing Standards
  • HSN Codes

Orissa High Court stays reassessment proceedings for violation of section 148A

Tax Gyata | Income Tax | Case Laws

Charana Panda (HUF) Vs ITO

CategoryIncome Tax Case Laws
Applicant/PetitionerCharana Panda (HUF)
RespondentITO
Order Date24-Aug-2021
Order Number W.P.(C) No. 23176 of 2021
Honorable CourtOrissa High Court
Citation2021 (8) taxgyata 1107


Share :

JUSTICE B. P. ROUTRAY

1. The Petitioner contends that there is violation of Section 148-A of the Income Tax Act, 1961 (‘Act’) and also that the proceedings are time barred. The competency of the officer who issued notice under Section 148 of the Act is also questioned.

2. Issue notice.

3. Mr. T.K. Satapathy, learned Senior Standing Counsel (Income Tax) accepts notice on behalf of Opposite Parties. No notice need be issued to them. Extra copies of the petition be served on him within three days.

4. Till the next date of hearing, no further proceeding pursuant to the impugned notice shall take place.

5. List on 23rd September, 2021. Replies be filed within three weeks. Rejoinder thereto, if any, be filed before the next date.

6. An urgent certified copy of this order be issued as per rules.


Relevant Statutory Provisions

Section 148 - Issue of notice where income has escaped assessment

Section 148, before making the assessment/ reassessment, the Assessing Officer shall serve on the assessee a notice along with a copy of the order passed

Section 148A - Conducting inquiry providing opportunity before issue of notice under section 148

Before issuing notice, AO is required to comply with the procedure under section 148A. Issue of notice under section 148A is an opportunity for the assessee to explain his case.

Latest Judgments

  • GST
  • Income Tax
  • Company Law

Cenvat Credit On Proforma Invoices Cannot Be Denied: CESTAT

Spot Memo Issued By GST Department Quashed By Calcutta High Court

No Conflict Between Power Of Levy Of GST And Advertisement Tax: Karnataka High Court

Tribunal When Already Decided In Applicant Favour, Denial Of Cenvat Credit & Imposition Of Penalty Cannot Sustain

Summary Of Show-Cause Notice As Issued In Form GST DRC-01 cannot substitute the requirement of a proper show-cause notice: Jharkhand High Court

Service Recipient Cannot Seek Advance Ruling To Determine SAC & GST Rate: AAR Gujarat

Non-Filing Of Response Due To Technical Glitch In E-Filing Portal, Delhi High Court Quashes Order

Delhi High Court Stays Reassessment Proceedings Due To Credentials of BHEL

Threshold limit u/s 44B: ITAT Allows Computation Of Turnover Of Intraday Equity Transactions On Net Basis

Wrongful Withholding Of Cash By Income Tax Dept, High Court Imposes 6% Interest

Truck Parts Replacement Cannot Be Considered As Bringing Into Existence Any New Asset: ITAT

Violation Of Principles Of Natural Justice, Delhi High Court Quash Assessment Order Passed By Revenue

Cairn India Limited vs Unknown

SC directs Government to fill up vacancies of NCLAT and NCLT within two months

Niklesh Tirathdas Nihalani vs Shah Poddar Nihlani Organisers (P.) Ltd.

AQD Rules do not empower ROC to deactivate DIN - Madras HC

High Court Judgments

Tax Gyata

Complete Solution to GST, income tax, and company laws. Acts, rules, notifications, case laws & many more. Trusted by more than 50000+ professional and taxpayers

Information

About Us Advertise with Us Contact Us Career With Us Build With TaxGyata

Quick Links

GST Income tax Company Law Articles News

Judgments

Supreme Court High Court ITAT Orders GST Advance Rulings
Privacy Policy | Terms & Conditions | Sitemap
© All Rights Reserved. Copyright TaxGyata 2022.