{"id":2245,"date":"2018-09-06T01:14:27","date_gmt":"2018-09-06T01:14:27","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dit-it-v-atomstroyexport-2018-95-taxmann-com-257-bomhc-editorial-slp-of-revenue-is-dismissed-dit-it-v-atomstroyexport-2018-257-taxman-30-sc\/"},"modified":"2018-09-06T01:14:27","modified_gmt":"2018-09-06T01:14:27","slug":"dit-it-v-atomstroyexport-2018-95-taxmann-com-257-bomhc-editorial-slp-of-revenue-is-dismissed-dit-it-v-atomstroyexport-2018-257-taxman-30-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dit-it-v-atomstroyexport-2018-95-taxmann-com-257-bomhc-editorial-slp-of-revenue-is-dismissed-dit-it-v-atomstroyexport-2018-257-taxman-30-sc\/","title":{"rendered":"DIT  (IT)  v.  Atomstroyexport ( 2018) 95 taxmann.com 257 ( Bom)(HC) Editorial : SLP of revenue is dismissed ; DIT  (IT)  v.  Atomstroyexport. (2018) 257 Taxman 30 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ;\u00a0notice under S. 148 was issued to assessee on 9-3-2009 seeking to re-open assessment for assessment year 2006-07, based upon order of assessment for assessment year 2005-06.\u00a0 Assessment order passed for year 2005-06, had been set aside in appeal by order dated 13-1-2009 of CIT (A) and also given effect to by AO\u00a0 on 5-3-2009 and held that since on 9-3-2009 when notice under S. 148 was issued, Assessing Officer was aware of said order of CIT (A) , accordingly\u00a0 AO\u00a0 could not have any reason to believe that income chargeable to tax had escaped assessment .( AY.2006 -07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147: Reassessment -Notice is issued on the basis of assessment order of earlier year-Earlier year order was set aside by CIT(A) before issue of reassessment notice \u2013Reassessment notice is held to be bad in law . [ S.143(1),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-2245","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Ad","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2245","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=2245"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2245\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2245"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2245"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2245"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}