{"id":8675,"date":"2019-12-18T11:34:08","date_gmt":"2019-12-18T11:34:08","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-khushbu-industries-bomhc-www-itatonline-org\/"},"modified":"2019-12-18T11:34:08","modified_gmt":"2019-12-18T11:34:08","slug":"pcit-v-khushbu-industries-bomhc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-khushbu-industries-bomhc-www-itatonline-org\/","title":{"rendered":"PCIT v.  Khushbu Industries (Bom)(HC), www. itatonline. org"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, as the Act provides for sanction by the JCIT, the sanction by the CIT does not meet the requirement of the Act and the reopening notice is without jurisdiction. \u00a0The fact that the sanction is granted by a superior officer is not relevant. Followed Ghanshyam K. \u00a0Khabrani v. \u00a0ACIT ( 2012) 346 ITR 443 (Bom.)(HC)\u00a0 (ITA No. \u00a01035 of 2017, dt. \u00a011. 05. 2019) (AY. \u00a02008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment-Sanction for issue of notice\u2013Sanction by CIT instead JCIT\u2013Reassessment is held to be bad in law.  [S. 147, 151]<\/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":[1],"tags":[],"class_list":["post-8675","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2fV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8675","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=8675"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8675\/revisions"}],"predecessor-version":[{"id":8676,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8675\/revisions\/8676"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8675"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8675"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8675"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}