{"id":26607,"date":"2022-04-21T06:01:22","date_gmt":"2022-04-21T00:31:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/svitzer-hazira-p-ltd-v-acit-2022-285-taxman-393-bom-hc\/"},"modified":"2023-01-05T20:32:07","modified_gmt":"2023-01-05T15:02:07","slug":"svitzer-hazira-p-ltd-v-acit-2022-285-taxman-393-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/svitzer-hazira-p-ltd-v-acit-2022-285-taxman-393-bom-hc\/","title":{"rendered":"Svitzer Hazira ( P) Ltd v. ACIT ( 2022)441 ITR 19\/ 285 Taxman 393\/ 211 DTR 387  \/ 326 CTR 96( Bom)( HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that there is complete non -application of mind on the part of Joint CIT , Range 5(3) Mumbai\u00a0 while granting sanction 151 of the Act . There is no prior sanction was granted before issue of notice under section 148 of the Act. Accordingly jurisdictional condition was not satisfied hence the notice was quashed . ( AY. 2014 -15 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment &#8211; Sanction for issue of notice -No prior sanction was granted before issue of notice \u2013 Notice was quashed [ S. 147, 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-26607","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6V9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26607","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=26607"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26607\/revisions"}],"predecessor-version":[{"id":31811,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26607\/revisions\/31811"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26607"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26607"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26607"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}