{"id":37478,"date":"2023-09-07T15:39:13","date_gmt":"2023-09-07T10:09:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-shruti-bhamasha-shah-2023-453-itr-735-sc\/"},"modified":"2024-03-30T10:37:45","modified_gmt":"2024-03-30T05:07:45","slug":"acit-v-shruti-bhamasha-shah-2023-453-itr-735-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-shruti-bhamasha-shah-2023-453-itr-735-sc\/","title":{"rendered":"ACIT v. Shruti Bhamasha Shah (2023) 453 ITR 735\/ 293 Taxman 276 \/ 332 CTR 383 (SC)"},"content":{"rendered":"<p>High Court, following the decision\u00a0 in\u00a0Anilkumar Gopikishan Agrawal v. ACIT (2019) 418 ITR 25 (Guj)(HC) \u00a0allowed writ petitions against notices under section\u00a0153C\u00a0of the\u00a0Income-tax Act, 1961, holding them to be without jurisdiction,.\u00a0 On appeal by the Department following the decision\u00a0 in \u00a0ITO v. Vikram Sujitkumar Bhatia (2023) 453 ITR 417 (SC), the order\u00a0 passed by the High Court was\u00a0 quashed and set aside. (AY. 2009-10 to 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment &#8211; Income of any other person-Search-Prior to and after amendment by Finance Act, 2015, with effect from 1-6-2015 -Order of High Court set aside. [S. 132, 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-37478","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Ku","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37478","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=37478"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37478\/revisions"}],"predecessor-version":[{"id":40913,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37478\/revisions\/40913"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37478"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37478"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}