{"id":21084,"date":"2021-08-11T12:16:15","date_gmt":"2021-08-11T06:46:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bharatkumar-nihalchand-shah-v-acit-2021-434-itr-621-guj-hc\/"},"modified":"2022-10-24T13:18:51","modified_gmt":"2022-10-24T07:48:51","slug":"bharatkumar-nihalchand-shah-v-acit-2021-434-itr-621-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bharatkumar-nihalchand-shah-v-acit-2021-434-itr-621-guj-hc\/","title":{"rendered":"Bharatkumar Nihalchand Shah v. ACIT (2021) 434 ITR 621\/ 281 Taxman 521  \/ 210 DTR 48 \/ 325 CTR 410(Guj.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that the reasons recorded for assuming jurisdiction to issue notice under section\u00a0148\u00a0referred to clause (a) of Explanation 2 to section\u00a0147\u00a0of the Act, 1961. Which applies to non-filing of the return of income but the assessee had filed the return of income, and hence it would not be applicable. Thus the Assessing Officer had recorded the reasons without proper application of mind. There was no reference to approval having been sought from the Addition Commissioner or CIT for issuance of notice under section\u00a0148\u00a0as provided in section\u00a0153. Accordingly. In view of the facts and circumstances of the case, the notice dated March 29, 2018 issued under section\u00a0148\u00a0of the Act, could not be sustained. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Information received from Investigation wing-Non application of mind-Sanction not obtained-Notice is held to be not valid. [S. 133A, 148, 151, Art. 226] <\/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":[21],"tags":[],"class_list":["post-21084","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5u4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21084","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=21084"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21084\/revisions"}],"predecessor-version":[{"id":30406,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21084\/revisions\/30406"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21084"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21084"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21084"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}