{"id":37472,"date":"2023-09-07T15:37:33","date_gmt":"2023-09-07T10:07:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-s-goyanka-lime-and-chemical-ltd2016-237-taxman-378-2023453-itr-242-sc-editorial-refer-cit-jabalpur-v-s-goyanka-lime-chemicals-ltd-2015-231-taxman-73-mphc-affirmed\/"},"modified":"2023-10-05T19:57:19","modified_gmt":"2023-10-05T14:27:19","slug":"cit-v-s-goyanka-lime-and-chemical-ltd2016-237-taxman-378-2023453-itr-242-sc-editorial-refer-cit-jabalpur-v-s-goyanka-lime-chemicals-ltd-2015-231-taxman-73-mphc-affirmed","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-s-goyanka-lime-and-chemical-ltd2016-237-taxman-378-2023453-itr-242-sc-editorial-refer-cit-jabalpur-v-s-goyanka-lime-chemicals-ltd-2015-231-taxman-73-mphc-affirmed\/","title":{"rendered":"CIT v. S. Goyanka Lime and Chemical Ltd(2016) 237 Taxman 378 (2023)453 ITR 242 \/150 taxmann.com 245   (SC) Editorial : Refer CIT Jabalpur v. S. Goyanka Lime &#038; Chemicals Ltd (2015) 231 Taxman 73 (MP)(HC), affirmed."},"content":{"rendered":"<p>On appeal by the Revenue\u00a0 High Court dismissed the Department\u2019s appeal from the order of the Tribunal quashing notices issued under section\u00a0148\u00a0of the\u00a0Income-tax Act, 1961, holding\u00a0 that while according sanction to reopen the assessment, the Joint Commissioner had only recorded \u201cYes, I am satisfied\u201d and that the mechanical way of recording satisfaction was clearly unsustainable, on a petition by the Department for special leave to appeal to the Supreme Court, The SLP of revenue is dismissed. (AY 1-4-1998 to 12-12-2002)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment &#8211; Sanction for issue of notice &#8211; Sanction given mechanically -SLP of Revenue dismissed. [S. 147, 148, Art  136]   <\/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-37472","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Ko","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37472","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=37472"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37472\/revisions"}],"predecessor-version":[{"id":37644,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37472\/revisions\/37644"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37472"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37472"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37472"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}