{"id":39986,"date":"2024-03-16T13:08:27","date_gmt":"2024-03-16T07:38:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcw-ltd-v-acit-2023457-itr-632-bomhc\/"},"modified":"2024-03-16T13:08:27","modified_gmt":"2024-03-16T07:38:27","slug":"dcw-ltd-v-acit-2023457-itr-632-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcw-ltd-v-acit-2023457-itr-632-bomhc\/","title":{"rendered":"DCW Ltd. v. ACIT (2023)457 ITR 632 (Bom)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that\u00a0 since the notice was being issued beyond the four years period prescribed under the unamended provisions of section\u00a0151(1)\u00a0of the Act, it ought to have the satisfaction accorded by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner which was not so. The notice dated March 27, 2021 issued under section\u00a0148\u00a0of the Act and consequent order overruling the assessee\u2019s objections were quashed.(AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-After the expiry of four years-Sanction of  Joint Commissioner-Notice and consequent proceedings invalid. [S. 151, 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-39986","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aoW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39986","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=39986"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39986\/revisions"}],"predecessor-version":[{"id":39987,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39986\/revisions\/39987"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39986"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39986"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}