{"id":34611,"date":"2023-05-07T10:50:48","date_gmt":"2023-05-07T05:20:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/arshad-alibhai-nathani-v-acit-2023-452-itr-301-bom-hc-editorial-slp-of-revenue-dismissed-cit-v-arshad-alibhai-nathani2023-452-itr-415-stsc\/"},"modified":"2025-09-07T13:50:17","modified_gmt":"2025-09-07T08:20:17","slug":"arshad-alibhai-nathani-v-acit-2023-452-itr-301-bom-hc-editorial-slp-of-revenue-dismissed-cit-v-arshad-alibhai-nathani2023-452-itr-415-stsc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arshad-alibhai-nathani-v-acit-2023-452-itr-301-bom-hc-editorial-slp-of-revenue-dismissed-cit-v-arshad-alibhai-nathani2023-452-itr-415-stsc\/","title":{"rendered":"Arshad Alibhai Nathani v. ACIT (2023) 452 ITR 301 \/  147 taxmann.com 168  (Bom.)(HC) Editorial : SLP of Revenue dismissed, CIT v. Arshad Alibhai Nathani(2023) 452 ITR 415 (St)(SC)"},"content":{"rendered":"<p>Held that assessee\u2019s brother\u2019s case on similar facts and circumstances of the issue, the court set aside the notice issued under section 148 to reopen the assessment under section 147 and the order rejecting the assessee\u2019s objections. Accordingly, the petition was allowed. Followed\u00a0 Asraf Alibhai Nathani v. ACIT (2023) 452 ITR 292 (Bom)(HC)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Change of opinion-Notice and order-disposing the objection was quashed. [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-34611","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-90f","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34611","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=34611"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34611\/revisions"}],"predecessor-version":[{"id":56452,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34611\/revisions\/56452"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34611"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34611"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}