{"id":1752,"date":"2018-07-14T10:16:23","date_gmt":"2018-07-14T10:16:23","guid":{"rendered":"http:\/\/itatonline.org\/digest\/usha-agarwal-v-ito-smc-agratrib-www-itatonline-org\/"},"modified":"2018-10-28T09:19:33","modified_gmt":"2018-10-28T09:19:33","slug":"usha-agarwal-v-ito-smc-agratrib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/usha-agarwal-v-ito-smc-agratrib-www-itatonline-org\/","title":{"rendered":"Usha Agarwal v. ITO (SMC) ( 2018) 194 TTJ 41 (UO) (Agra)(Trib), www.itatonline.org"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that ,<strong>if there is nothing in the recorded reasons to suggest that the income chargeable to tax which has escaped assessment is Rs. one lakh or more, the notice issued u\/s 148 of the Act beyond four years of the end of the relevant assessment year is invalid .Followed Mahesh Kumar Gupta v.CIT ( 2014) 363 ITR 300 (All) (HC), Amar Nath Agarwal v.CIT ( 2015) 371\u00a0\u00a0 ITR\u00a0183 ( All) (HC)<\/strong>(ITA No. 167\/Agra\/2018, dt. 19.06.2018)(AY. 2007-08)<\/p>\n<p><a href=\"http:\/\/itatonline.org\/archives\/wp-content\/uploads\/Usha-Agarwal-147-148.pdf\"><strong>[Click here to download PDF file]\u00a0<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147: Reassessment-After the   expiry of four years-If there is nothing in the recorded reasons to suggest that the income chargeable to tax which has escaped assessment is Rs. one lakh or more, the notice issued u\/s 148 of the Act beyond four years of the end of the relevant assessment year is invalid [ 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-1752","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-sg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1752","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=1752"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1752\/revisions"}],"predecessor-version":[{"id":2744,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1752\/revisions\/2744"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1752"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1752"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1752"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}