{"id":26025,"date":"2022-03-27T11:17:52","date_gmt":"2022-03-27T05:47:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jansampark-advertising-and-marketing-p-ltd-v-ito-2021-90-itr-32-sn-delhitrib\/"},"modified":"2022-03-27T11:17:52","modified_gmt":"2022-03-27T05:47:52","slug":"jansampark-advertising-and-marketing-p-ltd-v-ito-2021-90-itr-32-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jansampark-advertising-and-marketing-p-ltd-v-ito-2021-90-itr-32-sn-delhitrib\/","title":{"rendered":"Jansampark Advertising and Marketing P. Ltd. v. ITO (2021) 90 ITR 32 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that the reasons supplied\u00a0 were not the same and verbatim. The reopening of the assessment under section 147 of the Act was not sustainable. (AY 2004-05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Accommodation  entries-Reasons supplied was not the same reason recorded-Reopening of assessment was held to be not sustainable. [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-26025","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6LL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26025","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=26025"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26025\/revisions"}],"predecessor-version":[{"id":26026,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26025\/revisions\/26026"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26025"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26025"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}