{"id":21793,"date":"2021-09-24T12:13:27","date_gmt":"2021-09-24T06:43:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/wimco-seedlings-ltd-v-jcit2020-208-ttj-507-delhitrib\/"},"modified":"2021-09-24T12:13:27","modified_gmt":"2021-09-24T06:43:27","slug":"wimco-seedlings-ltd-v-jcit2020-208-ttj-507-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/wimco-seedlings-ltd-v-jcit2020-208-ttj-507-delhitrib\/","title":{"rendered":"Wimco Seedlings Ltd. v. JCIT(2020) 208 TTJ 507 (Delhi)(Trib.)"},"content":{"rendered":"<p>No proper reasons were recorded by the Assessing Officer. Reassessment was quashed.\u00a0 AY.\u00a0 1989-90 to 1991-92)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-After the   expiry of four years-No proper reason recorded by the Assessing office-Re assessment is held to be bad in law. [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":[21],"tags":[],"class_list":["post-21793","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Fv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21793","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=21793"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21793\/revisions"}],"predecessor-version":[{"id":21794,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21793\/revisions\/21794"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21793"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21793"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}