{"id":54963,"date":"2025-06-17T10:21:28","date_gmt":"2025-06-17T04:51:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/floyd-filandro-linhares-v-ito-2024-166-taxmann-com-125-2025-473-itr-587-bomhc\/"},"modified":"2025-06-17T10:21:28","modified_gmt":"2025-06-17T04:51:28","slug":"floyd-filandro-linhares-v-ito-2024-166-taxmann-com-125-2025-473-itr-587-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/floyd-filandro-linhares-v-ito-2024-166-taxmann-com-125-2025-473-itr-587-bomhc\/","title":{"rendered":"Floyd Filandro Linhares v. ITO (2024) 166 taxmann.com 125 \/ (2025) 473 ITR 587 (Bom)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that\u00a0 reasons placed for consideration before Joint Commissioner to seek approval\u00a0 and reasons submitted for approval as appropriate reasons for reopening is contrary.\u00a0 Reassessment order is set aside and quashed. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Recorded reasons-Sanction-Reasons placed for consideration before Joint Commissioner to seek approval-Reasons submitted for approval as appropriate reasons for reopening is contrary-Reassessment order is set aside and quashed.[S. 148, 151, 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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-54963","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eiv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54963","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=54963"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54963\/revisions"}],"predecessor-version":[{"id":54964,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54963\/revisions\/54964"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54963"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54963"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54963"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}