{"id":9361,"date":"2020-01-31T16:25:25","date_gmt":"2020-01-31T16:25:25","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-khushbu-induatries-2019-bcaj-january-p-47-bom-hc\/"},"modified":"2020-02-02T06:17:51","modified_gmt":"2020-02-02T06:17:51","slug":"pcit-v-khushbu-induatries-2019-bcaj-january-p-47-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-khushbu-induatries-2019-bcaj-january-p-47-bom-hc\/","title":{"rendered":"PCIT v . Khushbu Industries ( 2019) BCAJ- January -P. 47 (Bom) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue , the Court held that , where the Act provides for sanction by the joint Commissioner of Income tax \u00a0in terms of S.151 , then the sanction by the Commissioner of Income tax would not meet the requirement of the Act and reopening notice would be without jurisdiction . Followed Ghanshyam K. Khabarani v . ACIT ( 2012) 346 ITR 443 ( Bom) (HC) .( ITA No. 371 \/Lkw\/2016 dt 19-10-2016 ) (AY. 2008-09) (ITA No 1035 of 2017 dt 11-11-2019) \u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment &#8211; Sanction for issue of notice \u2013Joint Commissioner of Income tax -Reopening of assessment with the approval of Commissioner is held to be not valid [ S.147, 148 , 151(2) ]<\/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-9361","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2qZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9361","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=9361"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9361\/revisions"}],"predecessor-version":[{"id":9377,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9361\/revisions\/9377"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9361"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9361"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}