{"id":14310,"date":"2020-12-07T14:37:44","date_gmt":"2020-12-07T14:37:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/precision-engineering-v-acit2020427-itr-198-chhattisgarh-hc-aaditya-construction-v-pcit-2020427-itr-198-chhattisgarh-hc\/"},"modified":"2022-01-13T18:38:45","modified_gmt":"2022-01-13T13:08:45","slug":"precision-engineering-v-acit2020427-itr-198-chhattisgarh-hc-aaditya-construction-v-pcit-2020427-itr-198-chhattisgarh-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/precision-engineering-v-acit2020427-itr-198-chhattisgarh-hc-aaditya-construction-v-pcit-2020427-itr-198-chhattisgarh-hc\/","title":{"rendered":"Precision Engineering v. ACIT(2020)427 ITR 198 \/196 DTR 371 (Chhattisgarh) (HC) Aaditya Construction v. PCIT (2020)427 ITR 198\/196 DTR 371 (Chhattisgarh) (HC) Editorial : Affirmed by division bench , Precision Engineering v . ACIT ( 2021 ) 319 CTR 217 \/ 198 DTR 311 (Chhattishgarh )(HC)  Aaditya Construction v. PCIT   ( 2021 ) 319 CTR 217  (Chhattishgarh )(HC)"},"content":{"rendered":"<p>Dismissing the petitions the Court held that there existed material to infer that income had escaped assessment . On the issue under consideration were not filed during the course of \u00a0the assessment proceeding or \u00a0were not considered during the assessment. \u00a0Issue of notice is held to be valid .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment \u2013With in four years- Existence of material- Reassessment notice is held to be valid [ S.148 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-14310","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3IO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14310","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=14310"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14310\/revisions"}],"predecessor-version":[{"id":24011,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14310\/revisions\/24011"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}