{"id":31360,"date":"2022-12-16T12:50:55","date_gmt":"2022-12-16T07:20:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ideal-associates-v-acit-2022-448-itr-260-bom-hc\/"},"modified":"2023-03-07T15:00:52","modified_gmt":"2023-03-07T09:30:52","slug":"ideal-associates-v-acit-2022-448-itr-260-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ideal-associates-v-acit-2022-448-itr-260-bom-hc\/","title":{"rendered":"Ideal Associates v. ACIT (2022) 448 ITR 260 \/ 146 taxmann.com  225(Bom.)(HC)"},"content":{"rendered":"<p>Dismissing the petition, that there had been application of mind by the authority while granting the approval under section\u00a0151\u00a0for issue of notice under section\u00a0148\u00a0for reopening the assessment under section\u00a0147. During the assessment proceedings the assessee could raise all grounds before the Assessing Officer who should pass his orders in accordance with law. If the assessee was aggrieved by such order, he could avail of the remedy of filing appeal under the provisions of the Act. (AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment-Sanction for issue of notice-Application of  mind by sanctioning authority-Notice valid. [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-31360","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-89O","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31360","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=31360"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31360\/revisions"}],"predecessor-version":[{"id":33171,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31360\/revisions\/33171"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31360"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31360"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}