{"id":11002,"date":"2020-04-02T07:27:35","date_gmt":"2020-04-02T07:27:35","guid":{"rendered":"http:\/\/itatonline.org\/digest\/arihant-constructions-v-acit-202077-itr-171-vishakhatrib-2\/"},"modified":"2020-04-02T07:27:35","modified_gmt":"2020-04-02T07:27:35","slug":"arihant-constructions-v-acit-202077-itr-171-vishakhatrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arihant-constructions-v-acit-202077-itr-171-vishakhatrib-2\/","title":{"rendered":"Arihant Constructions v. ACIT (2020)77 ITR 171 (Vishakha)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the assessment was completed u\/s 143(1) and the AO had not examined the allowability of higher depreciation hence the reassessment is held to be valid.\u00a0 (AY.2011-12 to 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment\u2013With in four years-Depreciation at higher rate-Not examining the issue at the time of original assessment\u2013 Reassessment is held to be valid. [S. 32, 143(1)]<\/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-11002","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Rs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11002","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=11002"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11002\/revisions"}],"predecessor-version":[{"id":11003,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11002\/revisions\/11003"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11002"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11002"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11002"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}