{"id":32057,"date":"2023-01-22T18:41:38","date_gmt":"2023-01-22T13:11:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vishal-ashwin-patel-v-acit-bom-hc-ur-h-p-diamond-india-p-ltd-v-dy-cit-2022-139-taxmann-com-515-bomhc-editorial-order-of-high-court-set-aside-and-directed-to-decide-on-merits-vi\/"},"modified":"2023-03-07T16:50:20","modified_gmt":"2023-03-07T11:20:20","slug":"vishal-ashwin-patel-v-acit-bom-hc-ur-h-p-diamond-india-p-ltd-v-dy-cit-2022-139-taxmann-com-515-bomhc-editorial-order-of-high-court-set-aside-and-directed-to-decide-on-merits-vi","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vishal-ashwin-patel-v-acit-bom-hc-ur-h-p-diamond-india-p-ltd-v-dy-cit-2022-139-taxmann-com-515-bomhc-editorial-order-of-high-court-set-aside-and-directed-to-decide-on-merits-vi\/","title":{"rendered":"Vishal Ashwin Patel v. ACIT ( Bom)( HC) (UR) H.P. Diamond India (P) Ltd v. Dy .CIT ( 2022) 139 taxmann.com 515 ( Bom)(HC) Editorial: Order of High court set aside and directed to decide on merits , Vishal Ashwin Patel v. ACIT (2022)443 ITR 1 \/ 212 DTR 123\/ 325 CTR 699 \/ 132 taxmann.com 372 \/287 Taxman 167   (SC)"},"content":{"rendered":"<p>The Assessee filed writ petition against the issue of notice u\/s 148 of the Act and\u00a0 a number of issues or grounds are raised in a writ petition.High Court dismissed the assessee\u2019s writ petitions challenging the reopening of assessments under section\u00a0148\u00a0of the\u00a0Income-tax Act, 1961\u00a0, (WP \u00a0Nos. 3209\/2019, 3150\/2019, 3208\/2019 and 3137\/2019\u00a0 dated January 11, 2022<strong>. \u00a0\u00a0) <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment \u2013Notice &#8211;  Challenged on several grounds \u2013 writ petition  dismissed .[ S. 147, 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-32057","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8l3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32057","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=32057"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32057\/revisions"}],"predecessor-version":[{"id":33173,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32057\/revisions\/33173"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=32057"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=32057"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=32057"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}