{"id":26548,"date":"2022-04-20T17:52:19","date_gmt":"2022-04-20T12:22:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ami-ashish-shah-v-ito-2022-440-itr-417-guj-hc\/"},"modified":"2022-10-25T10:34:29","modified_gmt":"2022-10-25T05:04:29","slug":"ami-ashish-shah-v-ito-2022-440-itr-417-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ami-ashish-shah-v-ito-2022-440-itr-417-guj-hc\/","title":{"rendered":"AMI Ashish Shah v. ITO (2022) 440 ITR 417 \/ 212 DTR 14\/ 328 CTR 562 (Guj.)(HC)"},"content":{"rendered":"<p>Allowing the petitions the Court held that in the absence of any new tangible material in the possession of the Assessing Officer, subsequent to the intimation under section\u00a0143(1) of the Act.\u00a0 Provision of Section 80CC(2) is\u00a0 not applicable. Reassessment was quashed. (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-After the expiry of four years-No tangible material-Non-Resident-Not offering the interest and bonus received on surrender of policy before maturity-Provision of  Section 80CC(2) is  not applicable-Reassessment was quashed [S. 10(10)(d), 80CC(2), 143(1), 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-26548","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Uc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26548","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=26548"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26548\/revisions"}],"predecessor-version":[{"id":30425,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26548\/revisions\/30425"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26548"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26548"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26548"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}