{"id":1300,"date":"2018-06-10T17:02:38","date_gmt":"2018-06-10T17:02:38","guid":{"rendered":"http:\/\/itatonline.org\/digest\/mayurbhai-mangaldas-patel-v-ito-2018-302-ctr-349-guj-hc-editorial-order-in-mayurbhai-mangaldas-patel-v-ito-2018-168-itd-317-ahd-trib-is-affirmed\/"},"modified":"2018-10-15T12:00:25","modified_gmt":"2018-10-15T12:00:25","slug":"mayurbhai-mangaldas-patel-v-ito-2018-302-ctr-349-guj-hc-editorial-order-in-mayurbhai-mangaldas-patel-v-ito-2018-168-itd-317-ahd-trib-is-affirmed","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mayurbhai-mangaldas-patel-v-ito-2018-302-ctr-349-guj-hc-editorial-order-in-mayurbhai-mangaldas-patel-v-ito-2018-168-itd-317-ahd-trib-is-affirmed\/","title":{"rendered":"Mayurbhai Mangaldas Patel.  v. ITO (2018)  407 ITR 238\/302 CTR 349\/166 DTR 73\/ 256 Taxman 91 ( Guj) (HC)   Editorial: Order in  Mayurbhai Mangaldas Patel.  v. ITO (2018) 168 ITD 317 (Ahd)  (Trib.) is affirmed"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that ; Reassessment proceedings couldn&#8217;t be quashed just because AO had obtained prior approval from higher authority .Merely because an even higher authority i.e. Commissioner has also expressed similar satisfaction, does not obliterate satisfaction of appropriate authorities and, thus, reassessment proceedings cannot be quashed on said ground. \u00a0( AY. 2005 -06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment &#8211; Sanction for issue of notice  -Reassessment proceedings couldn&#8217;t be quashed just because AO had obtained prior approval from higher authority [ S. 147, 148  ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1300","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-kY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1300","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=1300"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1300\/revisions"}],"predecessor-version":[{"id":2501,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1300\/revisions\/2501"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}