{"id":56735,"date":"2025-09-20T11:04:17","date_gmt":"2025-09-20T05:34:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bhavesh-maganlal-dharod-v-ito-2023-155-taxmann-com-335-bomhc\/"},"modified":"2025-09-20T11:04:17","modified_gmt":"2025-09-20T05:34:17","slug":"bhavesh-maganlal-dharod-v-ito-2023-155-taxmann-com-335-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bhavesh-maganlal-dharod-v-ito-2023-155-taxmann-com-335-bomhc\/","title":{"rendered":"Bhavesh Maganlal Dharod v. ITO [2023] 155 taxmann.com 335 (Bom)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that where PCIT granted sanction u\/s 151 mechanically on basis of form mentioning escapement of Rs. 4 lakhs under s.149(1)(b), though law required approval only by Principal Chief Commissioner and escapement above Rs. 50 lakhs, reopening was invalid. Since notice u\/s 148A(b) was within three years, case fell under s.149(1)(a). Order and reopening notice were set aside. \u00a0(AY 2019-20)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment-Sanction for issue of notice-Mechanical approval-Principal  Commissioner-Amount less than 50 lakhs-Reassessment notice was quashed. [S. 149(1)(b), 148A(b), 148A(d), 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-56735","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eL5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56735","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=56735"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56735\/revisions"}],"predecessor-version":[{"id":56736,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56735\/revisions\/56736"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56735"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56735"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}