{"id":23902,"date":"2022-01-11T13:15:06","date_gmt":"2022-01-11T07:45:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/future-tech-it-systems-p-ltd-v-ito-2021-89-itr-676-190-itd-52-chd-trib\/"},"modified":"2022-03-16T06:28:32","modified_gmt":"2022-03-16T00:58:32","slug":"future-tech-it-systems-p-ltd-v-ito-2021-89-itr-676-190-itd-52-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/future-tech-it-systems-p-ltd-v-ito-2021-89-itr-676-190-itd-52-chd-trib\/","title":{"rendered":"Future Tech IT Systems (P.) Ltd. v. ITO (2021) 89 ITR 676 \/ 190 ITD 52 (Chd.)(Trib.)\/Abacus Edutech Pvt. Ltd. v  ITO (2021) 89 ITR 676  (Chd) (Trib)  Axis Education Technologies (P.) Ltd. v  ITO (2021) 89 ITR 676  (Chd) (Trib)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that reassessment proceedings merely on basis of information received from Director (Intelligence &amp; Criminal Investigation) without making any independent investigation reassessment proceedings is held to be not valid.\u00a0 (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-With in four years-Share premium-Director (Inv.)-Reassessment  was held to be not valid [S.56(2)(viib),  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":[21],"tags":[],"class_list":["post-23902","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6dw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23902","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=23902"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23902\/revisions"}],"predecessor-version":[{"id":25550,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23902\/revisions\/25550"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23902"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23902"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23902"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}