{"id":41426,"date":"2024-04-08T18:19:41","date_gmt":"2024-04-08T12:49:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bakhtawar-construction-co-pvt-ltd-v-dy-cit-2023-459-itr-402-2024-296-taxman-476-bom-hc\/"},"modified":"2024-05-02T06:42:56","modified_gmt":"2024-05-02T01:12:56","slug":"bakhtawar-construction-co-pvt-ltd-v-dy-cit-2023-459-itr-402-2024-296-taxman-476-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bakhtawar-construction-co-pvt-ltd-v-dy-cit-2023-459-itr-402-2024-296-taxman-476-bom-hc\/","title":{"rendered":"Bakhtawar Construction Co. Pvt. Ltd. v. Dy. CIT (2023) 459 ITR 402 \/  335 CTR 481\/ (2024) 296 Taxman 476 (Bom) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that\u00a0 the issue of section\u00a050C\u00a0of the\u00a0Income-tax Act, 1961\u00a0was a subject of consideration during the assessment proceedings, the query having been raised and the assessee having responded to the query and the Assessing Officer not taking that issue forward. The notice of reassessment based on the same issue was not valid.(AY.2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-With in four years-Query raised-Issue considered during original assessment proceedings-Notice and order disposing the objection is quashed. [S. 2(22)(a),  50C, 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-41426","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aMa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41426","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=41426"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41426\/revisions"}],"predecessor-version":[{"id":41884,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41426\/revisions\/41884"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}