{"id":50885,"date":"2025-02-08T16:05:24","date_gmt":"2025-02-08T10:35:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/venky-steels-p-ltd-v-cit-2024-301-taxman-344-patnahc\/"},"modified":"2025-09-05T20:07:29","modified_gmt":"2025-09-05T14:37:29","slug":"venky-steels-p-ltd-v-cit-2024-301-taxman-344-patnahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/venky-steels-p-ltd-v-cit-2024-301-taxman-344-patnahc\/","title":{"rendered":"Venky Steels (P.) Ltd. v. CIT (2024) 301 Taxman 344 \/ (2025) 475 ITR 111 (Patna)(HC)\/Editorial : Venky Steels (P.) Ltd v.CIT  (2025] 304 Taxman 597  475 ITR 148 (SC)"},"content":{"rendered":"<p>Held that \u00a0no mandate for the Pr. CIT to record his own reasons for approval or satisfaction, It would be sufficed that the Pr. CIT recorded the satisfaction regarding the reasons recorded by the AO.\u2013Notice for reopening is valid.(AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment-Sanction for issue of notice \u2013Recording of satisfaction-No mandate for the Pr. CIT to record his own reasons for approval or satisfaction-It would be sufficed that the Pr. CIT  recorded the satisfaction regarding the reasons recorded by the AO-Writ petition is dismissed.[S. 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-50885","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-deJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50885","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=50885"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50885\/revisions"}],"predecessor-version":[{"id":56423,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50885\/revisions\/56423"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50885"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50885"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}