{"id":2537,"date":"2018-10-19T01:53:41","date_gmt":"2018-10-19T01:53:41","guid":{"rendered":"http:\/\/itatonline.org\/digest\/alfa-investments-v-ito-2018-2018-304-ctr-425-mad-hc-editorial-order-of-single-judge-alfa-investments-v-ito-2018-400-itr-445-161-dtr-155-300-ctr-85-mad-hc\/"},"modified":"2018-10-20T00:55:35","modified_gmt":"2018-10-20T00:55:35","slug":"alfa-investments-v-ito-2018-2018-304-ctr-425-mad-hc-editorial-order-of-single-judge-alfa-investments-v-ito-2018-400-itr-445-161-dtr-155-300-ctr-85-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/alfa-investments-v-ito-2018-2018-304-ctr-425-mad-hc-editorial-order-of-single-judge-alfa-investments-v-ito-2018-400-itr-445-161-dtr-155-300-ctr-85-mad-hc\/","title":{"rendered":"Alfa Investments.  v. ITO (2018) ( 2018) 304 CTR 425\/ 167 DTR 95 ( Mad) (HC)  Editorial: Order of single judge ,Alfa Investments.  v. ITO (2018) 400 ITR 445\/ 161 DTR 155 \/ 300 CTR 85 (Mad) (HC)"},"content":{"rendered":"<p>Dismissing the appeal the Court held that ; the assessee has failed to file its return for the Asst .Years 2010-2011-12 , reopening of assessment when it was made known during assessment year 2012-13 that the capital introduced in the course of earlier two financial years. The notice to reassessment is held to be valid . (WP Nos. 1438\/ 1439 of 2017 dt 10-04-2018)\u00a0 (AY. 2010 &#8211; 11 to 2012 &#8211; 13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment \u2014Cash credits \u2013 No specific direction -Failure to file return- Finding of the CIT(A)  in assessment year, 2012 &#8211; 13 stating that  the amount assessable in the years 2009 &#8211; 10 and 2010 &#8211; 2011 &#8211; Reassessment  was held to be valid [ S. 68, 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":[1],"tags":[],"class_list":["post-2537","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-EV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2537","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=2537"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2537\/revisions"}],"predecessor-version":[{"id":2605,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2537\/revisions\/2605"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2537"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2537"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2537"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}