{"id":33518,"date":"2023-03-29T17:47:02","date_gmt":"2023-03-29T12:17:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ma-multi-infra-development-pvt-ltd-v-acit-2023-451-itr-181-bom-hc\/"},"modified":"2023-07-30T09:57:41","modified_gmt":"2023-07-30T04:27:41","slug":"ma-multi-infra-development-pvt-ltd-v-acit-2023-451-itr-181-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ma-multi-infra-development-pvt-ltd-v-acit-2023-451-itr-181-bom-hc\/","title":{"rendered":"MAMulti-Infra Development Pvt. Ltd. v. ACIT (2023) 451 ITR 181 \/149 taxmann.com 491    (Bom.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that the approval for issuance of notice under section\u00a0148\u00a0of the\u00a0Income-tax Act, 1961\u00a0ought not to have been obtained from the Additional Commissioner but from the authority specifically mentioned under section\u00a0151(ii). The notice issued under section\u00a0148\u00a0was quashed. Followed J.M. Financial and Investments Consultancy Services (P) Ltd v. ACIT (2023) 451 ITR 205 (Bom)(HC).\u00a0\u00a0 (AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment-Sanction for issue of notice-Approval obtained from additional Commissioner and not from specified authority-Notice was quashed. [S. 147, 148, 151(ii), 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-33518","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8IC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33518","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=33518"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33518\/revisions"}],"predecessor-version":[{"id":35160,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33518\/revisions\/35160"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33518"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33518"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}