{"id":23563,"date":"2022-01-09T06:47:40","date_gmt":"2022-01-09T01:17:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/amber-v-dy-cit-2021-437-itr-45-282-taxman-178-203-dtr-412-321-ctr-489-orissa-hc\/"},"modified":"2022-01-09T06:47:40","modified_gmt":"2022-01-09T01:17:40","slug":"amber-v-dy-cit-2021-437-itr-45-282-taxman-178-203-dtr-412-321-ctr-489-orissa-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/amber-v-dy-cit-2021-437-itr-45-282-taxman-178-203-dtr-412-321-ctr-489-orissa-hc\/","title":{"rendered":"Amber v. Dy. CIT (2021) 437 ITR 45 \/ 282 Taxman 178 \/ 203 DTR 412 \/ 321 CTR 489 (Orissa) (HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that\u00a0 though the original\u00a0 assessment was completed u\/s 143 (3) of the Act\u00a0 on the basis of subsequent information from DIT (Inv)\u00a0 based on the search and seizure action \u00a0regarding bogus accommodation entries\u00a0 prima facie issue of reassessment notice was held to be justified. (AY. \u00a02012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Search and seizure-Information from DIT (Inv)-Bogus accommodation entries-Reassessment notice is held to be valid. [S. 68, 132(4), 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-23563","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-683","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23563","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=23563"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23563\/revisions"}],"predecessor-version":[{"id":23564,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23563\/revisions\/23564"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23563"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23563"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23563"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}