{"id":1828,"date":"2018-07-23T09:30:47","date_gmt":"2018-07-23T09:30:47","guid":{"rendered":"http:\/\/itatonline.org\/digest\/jaddish-narayan-sharma-v-ito-2018-65-itr-194-jaipur-trib-5\/"},"modified":"2019-05-07T11:24:59","modified_gmt":"2019-05-07T11:24:59","slug":"jaddish-narayan-sharma-v-ito-2018-65-itr-194-jaipur-trib-5","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jaddish-narayan-sharma-v-ito-2018-65-itr-194-jaipur-trib-5\/","title":{"rendered":"Jagdish Narayan Sharma v ITO ( 2018) 65 ITR 194\/ 194 TTJ 825 \/( 2019) 174 DTR 25(Jaipur) (Trib)"},"content":{"rendered":"<p>Tribunal held that the assessee has not filed the return before issue of notice . The AO had specific information stating that there was unexplained deposit in the bank . Accordingly the reopening of assessment is held to be valid .( AY. 2006 -07 , 2008-09)\u00a0 <b><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147: Reassessment \u2013  No return was filed before issue of notice \u2013 Un explained deposit in the Bank \u2013 Specific information with the AO \u2013 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-1828","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-tu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1828","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=1828"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1828\/revisions"}],"predecessor-version":[{"id":5396,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1828\/revisions\/5396"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}