{"id":25501,"date":"2022-03-12T16:47:06","date_gmt":"2022-03-12T11:17:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/samrat-plywood-ltd-v-acit-2021-87-itr-102-chd-trib-2\/"},"modified":"2022-06-07T20:52:04","modified_gmt":"2022-06-07T15:22:04","slug":"samrat-plywood-ltd-v-acit-2021-87-itr-102-chd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/samrat-plywood-ltd-v-acit-2021-87-itr-102-chd-trib-2\/","title":{"rendered":"Samrat Plywood Ltd. v. ACIT (2021) 87 ITR 102 \/ 203 DTR 421 (Chd.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee there was no fresh tangible material hence reassessment notice was not valid. (AY.2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-No fresh tangible material-Reassessment not valid. [S. 143(1), 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-25501","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Dj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25501","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=25501"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25501\/revisions"}],"predecessor-version":[{"id":27305,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25501\/revisions\/27305"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}