{"id":24034,"date":"2022-01-14T14:52:45","date_gmt":"2022-01-14T09:22:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/yogini-bipin-soneta-v-ito-bom-hc-www-itatonline-org\/"},"modified":"2022-01-14T14:52:45","modified_gmt":"2022-01-14T09:22:45","slug":"yogini-bipin-soneta-v-ito-bom-hc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/yogini-bipin-soneta-v-ito-bom-hc-www-itatonline-org\/","title":{"rendered":"Yogini Bipin Soneta v. ITO ( Bom ) (HC) . www.itatonline.org"},"content":{"rendered":"<p>Reassessment notice was issued for verifying the exemption claimed in respect of penny stock\u00a0 on the basis of information received . The objection of the assessee \u00a0was rejected by the Assessing Officer . On writ dismissing the petition the Court held that the assessee has not offered the short term capital gains hence the reassessment notice was held to be valid . \u00a0\u00a0(AY. 2012 -13 ) \u00a0(W.P. No. 2817 of 2019 dt . 3 -1 -2022 ) \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147: Reassessment \u2013 Capital gains -Penny stock alternative remedy \u2013 Reassessment notice was held to be valid [ S. 45,142(1), 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-24034","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6fE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24034","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=24034"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24034\/revisions"}],"predecessor-version":[{"id":24035,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24034\/revisions\/24035"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24034"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24034"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24034"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}