{"id":54654,"date":"2025-06-02T16:17:29","date_gmt":"2025-06-02T10:47:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shell-india-market-pvt-ltd-v-add-cit-2025472-itr-558-bomhc\/"},"modified":"2025-06-02T16:17:29","modified_gmt":"2025-06-02T10:47:29","slug":"shell-india-market-pvt-ltd-v-add-cit-2025472-itr-558-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shell-india-market-pvt-ltd-v-add-cit-2025472-itr-558-bomhc\/","title":{"rendered":"Shell India Market Pvt. Ltd. v. Add. CIT (2025)472 ITR 558 (Bom)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held, that Department had, in the affidavit-in-reply, acknowledged that there was a failure on the part of the Assessing Officer to follow the procedure prescribed under section\u00a0144C(1)\u00a0of the\u00a0Income-tax Act, 1961\u00a0though it had contended that it was merely a procedural or inadvertent error. The assessment order was quashed and set aside.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144C : Reference to dispute resolution panel- Assessment-Mandatory condition-Order passed without following procedure- Order is quashed.[S.292B 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-54654","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-edw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54654","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=54654"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54654\/revisions"}],"predecessor-version":[{"id":54655,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54654\/revisions\/54655"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54654"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54654"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54654"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}