{"id":54851,"date":"2025-06-11T12:49:06","date_gmt":"2025-06-11T07:19:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mahindra-and-mahindra-ltd-v-acit-2025-302-taxman-551-bom-hc\/"},"modified":"2025-06-11T12:49:06","modified_gmt":"2025-06-11T07:19:06","slug":"mahindra-and-mahindra-ltd-v-acit-2025-302-taxman-551-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mahindra-and-mahindra-ltd-v-acit-2025-302-taxman-551-bom-hc\/","title":{"rendered":"Mahindra and Mahindra Ltd. v. ACIT (2025) 302 Taxman 551 (Bom.)(HC)"},"content":{"rendered":"<p>On Writ\u00a0 the Court held that\u00a0 the assessee\u00a0 has already filed an appeal against impugned order, as also assessee had filed a review application before Principal Chief Commissioner under section 264.Accordingly\u00a0 the\u00a0 assessee is directed to pursue the pending proceedings before appropriate Appellate Authority instead of filing instant writ petition. Till proceeding before Appellate Authority or Revisionary Authority are decided, assessment order shall remain stayed.\u00a0 \u00a0(AY. 2021-22)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment-Sanction for issue of notice-Pendency of proceedings  till proceeding before Appellate Authority or Revisionary Authority are decided,  assessment order  and further proceedings are stayed.[S.151A,246A  264,  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-54851","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-egH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54851","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=54851"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54851\/revisions"}],"predecessor-version":[{"id":54852,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54851\/revisions\/54852"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54851"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54851"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}