{"id":54849,"date":"2025-06-11T12:48:50","date_gmt":"2025-06-11T07:18:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/baldevbhai-bhikhabhai-patel-v-dy-cit-2025-302-taxman-370-sc-editorial-baldevbhai-bhikhabhai-patel-v-dy-cit-2018-94-taxnann-com-428-gujhc\/"},"modified":"2025-06-11T12:48:50","modified_gmt":"2025-06-11T07:18:50","slug":"baldevbhai-bhikhabhai-patel-v-dy-cit-2025-302-taxman-370-sc-editorial-baldevbhai-bhikhabhai-patel-v-dy-cit-2018-94-taxnann-com-428-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/baldevbhai-bhikhabhai-patel-v-dy-cit-2025-302-taxman-370-sc-editorial-baldevbhai-bhikhabhai-patel-v-dy-cit-2018-94-taxnann-com-428-gujhc\/","title":{"rendered":"Baldevbhai Bhikhabhai Patel v. Dy. CIT (2025) 302 Taxman 370 (SC) Editorial : Baldevbhai Bhikhabhai Patel v. Dy. CIT (2018) 94 taxnann.com 428 (Guj)(HC)"},"content":{"rendered":"<p>High Court\u00a0 held that\u00a0 sanction is granted after application of mind.SLP of assessee is dismissed.\u00a0 (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment-Sanction for issue of notice-Application of mind-Notice is valid-SLP of Assessee is dismissed.[Art. 136]  <\/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-54849","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-egF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54849","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=54849"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54849\/revisions"}],"predecessor-version":[{"id":54850,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54849\/revisions\/54850"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54849"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54849"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}