{"id":26111,"date":"2022-03-31T16:44:18","date_gmt":"2022-03-31T11:14:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vishal-ashwin-patel-v-acit-2022-136-taxmann-com-372-www-itatonline-org-sc-editorial-reversed-vishal-ashwin-patel-v-acit-wp-nos-3209-2019-3150-2019-3208-2019-and-3137-2019-bomhc-dated\/"},"modified":"2022-03-31T16:50:21","modified_gmt":"2022-03-31T11:20:21","slug":"vishal-ashwin-patel-v-acit-2022-136-taxmann-com-372-www-itatonline-org-sc-editorial-reversed-vishal-ashwin-patel-v-acit-wp-nos-3209-2019-3150-2019-3208-2019-and-3137-2019-bomhc-dated","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vishal-ashwin-patel-v-acit-2022-136-taxmann-com-372-www-itatonline-org-sc-editorial-reversed-vishal-ashwin-patel-v-acit-wp-nos-3209-2019-3150-2019-3208-2019-and-3137-2019-bomhc-dated\/","title":{"rendered":"Vishal Ashwin Patel v. ACIT [2022] 136 taxmann.com 372 \/ www.itatonline.org (SC) Editorial: Reversed Vishal Ashwin Patel v. ACIT (WP Nos. 3209\/2019, 3150\/2019, 3208\/2019 and 3137\/2019 (Bom)(HC) dated January 11, 2022."},"content":{"rendered":"<p>The Assessee challenged the \u00a0notice issued u\/s 148 of the Act\u00a0 on various grounds before the High Court by filing the writ partition . The High Court dismissed the Petition stating that they were not inclined to entertain this petition. On SLP before the Supreme Court , the Supreme Court set aside the impugned order back to the High Court to pass a speaking order on all the grounds raised in the Petition and decide a fresh on their merits . ( CA Nos\u00a0 220 to\u00a0 2203 of \u00a02022 March \u00a028, 2022<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 Reassessment \u2013 Notice  &#8211;  Writ Petition \u2013 High Court  dismisses the Petition \u2013 Not a reasoned order \u2013 Order set aside to High Court and decide a fresh  on their merits .  [S. 148 ,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-26111","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6N9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26111","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=26111"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26111\/revisions"}],"predecessor-version":[{"id":26115,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26111\/revisions\/26115"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26111"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26111"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}