{"id":1708,"date":"2018-07-09T05:48:54","date_gmt":"2018-07-09T05:48:54","guid":{"rendered":"http:\/\/itatonline.org\/digest\/new-delhi-television-ltd-v-dcit-2017-298-ctr-230-2018-405-itr-132-delhi-hc\/"},"modified":"2018-07-09T06:37:34","modified_gmt":"2018-07-09T06:37:34","slug":"new-delhi-television-ltd-v-dcit-2017-298-ctr-230-2018-405-itr-132-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/new-delhi-television-ltd-v-dcit-2017-298-ctr-230-2018-405-itr-132-delhi-hc\/","title":{"rendered":"New Delhi Television Ltd.  v. DCIT ( 2017) 298 CTR 230 \/\/156 DTR 217  \/84 taxmann.com 136  \/(2018) 405 ITR 132 (Delhi) (HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that , the disclosure of a transaction at the time of the original assessment proceedings does not protect the assessee from a reassessment under S\u00a0147\u00a0if the Assessing Officer has information that indicates that the transaction is sham or bogus. Reassessment is held to be valid\u00a0\u00a0 <em>\u00a0<\/em>( AY.2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147: Reassessment-After the   expiry of four years-Transaction disclosed in original assessment proceedings discovered to be bogus, reassessment is held to be valid [ S.148 ]<\/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-1708","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ry","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1708","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=1708"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1708\/revisions"}],"predecessor-version":[{"id":1726,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1708\/revisions\/1726"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1708"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1708"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}