{"id":22584,"date":"2021-11-14T13:10:24","date_gmt":"2021-11-14T07:40:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bhanuben-mansukhlal-khimashia-v-ito-2021-281-taxman-504-guj-hc\/"},"modified":"2022-10-25T12:48:22","modified_gmt":"2022-10-25T07:18:22","slug":"bhanuben-mansukhlal-khimashia-v-ito-2021-281-taxman-504-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bhanuben-mansukhlal-khimashia-v-ito-2021-281-taxman-504-guj-hc\/","title":{"rendered":"Bhanuben Mansukhlal Khimashia v. ITO (2021) 281 Taxman 504\/ (2022) 213 DTR 44\/ 326 CTR 443 (Guj.)(HC)"},"content":{"rendered":"<p>Dismissing the petition the court held that since Assessing Officer on basis of information received from concerned wing, made independent enquiries and applied his mind\u00a0 gathered information and \u00a0formed a belief that income had escaped assessment. Notice issued for reopening of assessment is held to be justified (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment \u2013 Penny stock \u2013 Information from DIT (Inv)- Capital gains- Assessing Office had made independent  enquiries \u2013 Reassessment is held to be justified [ S. 10(38), 45 , 148, Art, 226 ]  <\/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-22584","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Sg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22584","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=22584"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22584\/revisions"}],"predecessor-version":[{"id":30558,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22584\/revisions\/30558"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22584"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22584"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22584"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}