{"id":25199,"date":"2022-02-26T13:58:07","date_gmt":"2022-02-26T08:28:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cairn-india-ltd-v-dy-ditit-no-2-2021-439-itr-245-283-taxman-529-mad-hc\/"},"modified":"2022-02-26T13:58:07","modified_gmt":"2022-02-26T08:28:07","slug":"cairn-india-ltd-v-dy-ditit-no-2-2021-439-itr-245-283-taxman-529-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cairn-india-ltd-v-dy-ditit-no-2-2021-439-itr-245-283-taxman-529-mad-hc\/","title":{"rendered":"Cairn India Ltd. v. Dy. DIT(IT) (NO. 2) (2021) 439 ITR 245 \/ 283 Taxman 529 (Mad.)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that the Assessing Officer had\u00a0 recorded a finding that the submission of the assessee-company was incorrect and misleading. The notice of reassessment was valid. (AY. 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-After the expiry of four years-Facts disclosed were incorrect-Reassessment notice was held to be valid. [S. 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-25199","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6yr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25199","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=25199"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25199\/revisions"}],"predecessor-version":[{"id":25200,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25199\/revisions\/25200"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25199"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25199"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25199"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}