{"id":49402,"date":"2024-12-28T15:50:29","date_gmt":"2024-12-28T10:20:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-sodder-builder-developers-p-ltd-2020-115-taxmann-com-251-bom-hc\/"},"modified":"2024-12-28T15:50:29","modified_gmt":"2024-12-28T10:20:29","slug":"cit-v-sodder-builder-developers-p-ltd-2020-115-taxmann-com-251-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-sodder-builder-developers-p-ltd-2020-115-taxmann-com-251-bom-hc\/","title":{"rendered":"CIT v. Sodder Builder &#038; Developers (P.) Ltd. [2020] 115 taxmann.com 251 (Bom)( HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that assessment order \u00a0passed assessing undisclosed income of assessee under section 158BC without issuing any notice under section 143(2), impugned assessment order would stand vitiated for want of said mandatory notice .Followed , \u00a0\u00a0Asstt. CIT\u00a0v.\u00a0Hotel Blue Moon\u00a0[2010] 188 Taxman 113 (SC)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 158BC : Block assessment \u2013 No assessment could be made under section  158BC without issuing a notice u\/s. 143(2) .[ S.143(2), 260A ] <\/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-49402","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cQO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49402","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=49402"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49402\/revisions"}],"predecessor-version":[{"id":49403,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49402\/revisions\/49403"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}