{"id":56733,"date":"2025-09-20T11:03:56","date_gmt":"2025-09-20T05:33:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sidhmicro-equities-p-ltd-v-dy-cit-2023-150-taxmann-com-460-bomhc-editorial-slp-rejected-dy-cit-v-sidhmicro-equities-p-ltd-2023-453-itr-35-150-taxmann-com-461-sc\/"},"modified":"2025-09-20T11:03:56","modified_gmt":"2025-09-20T05:33:56","slug":"sidhmicro-equities-p-ltd-v-dy-cit-2023-150-taxmann-com-460-bomhc-editorial-slp-rejected-dy-cit-v-sidhmicro-equities-p-ltd-2023-453-itr-35-150-taxmann-com-461-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sidhmicro-equities-p-ltd-v-dy-cit-2023-150-taxmann-com-460-bomhc-editorial-slp-rejected-dy-cit-v-sidhmicro-equities-p-ltd-2023-453-itr-35-150-taxmann-com-461-sc\/","title":{"rendered":"Sidhmicro Equities (P.) Ltd. v. Dy. CIT [2023] 150 taxmann.com 460 (Bom)(HC) Editorial : SLP rejected, Dy. CIT v. Sidhmicro Equities (P.) Ltd [2023] 453 ITR 35\/150 taxmann.com 461 (SC)."},"content":{"rendered":"<p><strong><br \/><\/strong>The AO issued reopening notice beyond four years from end of AY with sanction from Additional Commissioner. The High Court\u00a0 held such sanction invalid as per section 151, approval had to be obtained from Principal Commissioner\/Chief Commissioner when reopening is beyond four years. Accordingly, notice quashed. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment-Sanction for notice-Approval beyond 4 years must be by Principal Commissioner, not Addl. Commissioner. [S. 148, 149, 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-56733","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eL3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56733","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=56733"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56733\/revisions"}],"predecessor-version":[{"id":56734,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56733\/revisions\/56734"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}