{"id":23575,"date":"2022-01-09T06:56:47","date_gmt":"2022-01-09T01:26:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/drs-industries-pvt-ltd-v-dy-cit-no-1-2021-437-itr-673-mad-hc\/"},"modified":"2022-01-15T18:30:58","modified_gmt":"2022-01-15T13:00:58","slug":"drs-industries-pvt-ltd-v-dy-cit-no-1-2021-437-itr-673-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/drs-industries-pvt-ltd-v-dy-cit-no-1-2021-437-itr-673-mad-hc\/","title":{"rendered":"DRS Industries Pvt. Ltd. v. Dy.CIT (NO. 1) (2021) 437 ITR 673\/ 205 DTR 63\/ 322 CTR 295  (Mad.)(HC)"},"content":{"rendered":"<p>Dismissing the writ petition the Court held that the\u00a0 reasons for reopening of assessment under section\u00a0147\u00a0of the Act, were different. The notice of reassessment was valid. (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-With in four years-Reasons for notice were different from issues concluded during original assessment-Notice was held to be  valid. [S. 143(3),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-23575","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-68f","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23575","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=23575"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23575\/revisions"}],"predecessor-version":[{"id":24074,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23575\/revisions\/24074"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23575"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23575"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}