{"id":40006,"date":"2024-03-16T13:15:06","date_gmt":"2024-03-16T07:45:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/k-k-agarwal-and-sons-huf-v-ito-2023-457-itr-638-calhc\/"},"modified":"2024-03-16T13:15:06","modified_gmt":"2024-03-16T07:45:06","slug":"k-k-agarwal-and-sons-huf-v-ito-2023-457-itr-638-calhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/k-k-agarwal-and-sons-huf-v-ito-2023-457-itr-638-calhc\/","title":{"rendered":"K. K. Agarwal and Sons (HUF) v. ITO (2023) 457 ITR 638 (Cal)((HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that\u00a0\u00a0 the Principal Commissioner was not the authority under section\u00a0151(ii)\u00a0of the Act and the approval in this case was not by an authority authorized under the law. Therefore, such approval was not sustainable in law and in view thereof the notice under section\u00a0148A(b)\u00a0of the Act and all subsequent proceedings were not sustainable in law.(AY.2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Sanction-Granted by Principal Commissioner Notice and consequent proceedings is held to be  invalid. [S.  148A(b) 148A(d), 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-40006","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-apg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40006","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=40006"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40006\/revisions"}],"predecessor-version":[{"id":40007,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/40006\/revisions\/40007"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=40006"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=40006"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=40006"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}