{"id":57899,"date":"2026-01-01T15:37:38","date_gmt":"2026-01-01T10:07:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/samiksha-gour-v-ito-2024-162-taxmann-com-903-2025-478-itr-187-bomhc\/"},"modified":"2026-01-01T15:37:38","modified_gmt":"2026-01-01T10:07:38","slug":"samiksha-gour-v-ito-2024-162-taxmann-com-903-2025-478-itr-187-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/samiksha-gour-v-ito-2024-162-taxmann-com-903-2025-478-itr-187-bomhc\/","title":{"rendered":"Samiksha Gour v. ITO [2024] 162 taxmann.com 903 \/ (2025) 478 ITR 187 (Bom)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that\u00a0 transaction items mentioned in order under section 148A(d) not mentioned in notice. Non-application of mind by Assessing Officer and sanctioning authority Principal Chief Commissioner. Accordingly the order under section 148A(d) and notice under section 148 quashed and set aside.. (AY 2016-17)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Share application money-Shell companies-Penny stock-Pendency of appeal-Second reassessment proceedings while first reassessment proceedings pending-Transaction items mentioned in order under section 148A(d) not mentioned in notice-Non-application of mind by Assessing Officer and sanctioning authority Principal Chief Commissioner-Order under section 148A(d) and notice under section 148 quashed and set aside [S.  147, 148, 148A(b),148A(d), 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_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-57899","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-f3R","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57899","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=57899"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57899\/revisions"}],"predecessor-version":[{"id":57900,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57899\/revisions\/57900"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=57899"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=57899"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=57899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}