{"id":23587,"date":"2022-01-09T09:34:45","date_gmt":"2022-01-09T04:04:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dr-sajan-hedge-v-acit-2021-282-taxman-39-mad-hc\/"},"modified":"2022-04-15T13:03:27","modified_gmt":"2022-04-15T07:33:27","slug":"dr-sajan-hedge-v-acit-2021-282-taxman-39-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dr-sajan-hedge-v-acit-2021-282-taxman-39-mad-hc\/","title":{"rendered":"Dr. Sajan Hedge v. ACIT (2021) 282 Taxman 39\/ ( 2022) 440 ITR 389  (Mad.)(HC)"},"content":{"rendered":"<p>Court held that while disposing of objections, Assessing Officer had categorically stated that he had reason to believe that income chargeable to tax had escaped assessment.\u00a0 Reassessment notice was held to be justified. (AY.\u00a0 2015-16\u00a0 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Method of accounting-Estimate of income-Statement of manager operations-Reopening was held to be justified. [S. 145, 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-23587","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-68r","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23587","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=23587"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23587\/revisions"}],"predecessor-version":[{"id":26442,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23587\/revisions\/26442"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}