{"id":24692,"date":"2022-02-07T14:22:54","date_gmt":"2022-02-07T08:52:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rishabh-metals-chemicals-pvt-ltd-v-dcit-2021-the-chambers-journal-november-p-101-mum-trib\/"},"modified":"2022-02-07T14:22:54","modified_gmt":"2022-02-07T08:52:54","slug":"rishabh-metals-chemicals-pvt-ltd-v-dcit-2021-the-chambers-journal-november-p-101-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rishabh-metals-chemicals-pvt-ltd-v-dcit-2021-the-chambers-journal-november-p-101-mum-trib\/","title":{"rendered":"Rishabh Metals &#038; Chemicals Pvt. Ltd. v. DCIT (2021) The Chamber\u2019s Journal-November-P. 101 (Mum.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that the recorded reasons were not supplied to the assessee despite requesting several times. The Tribunal pursued the assessment records and quashed the reassessment proceedings. (ITA No. 1535 \/Mum\/2016 dt. 29-9-2021.\u00a0 (AY. 2009-10)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Recorded reasons not provided-Reassessment is bad in law. [S. 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-24692","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6qg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24692","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=24692"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24692\/revisions"}],"predecessor-version":[{"id":24693,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24692\/revisions\/24693"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24692"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24692"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24692"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}