{"id":26595,"date":"2022-04-21T05:56:50","date_gmt":"2022-04-21T00:26:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/upal-developers-p-ltd-v-dy-cit-2022-285-taxman-23-bomhc\/"},"modified":"2022-04-21T05:56:50","modified_gmt":"2022-04-21T00:26:50","slug":"upal-developers-p-ltd-v-dy-cit-2022-285-taxman-23-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/upal-developers-p-ltd-v-dy-cit-2022-285-taxman-23-bomhc\/","title":{"rendered":"Upal Developers (P.) Ltd. v. Dy.CIT (2022) 285 Taxman 23 (Bom)(HC)"},"content":{"rendered":"<p>\u00a0Allowing the petition the Court held that the details were available not only in return of income, profit and loss account and balance sheet filed by assasessee but all these issues had been raised and considered in original assessment order. On facts, reassessment was a mere change of opinion hence the notice was \u00a0quashed &#8211; Held, yes ( AY. 2012 -13 )<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147: Reassessment \u2013 After the expiry of four years &#8211;  Change of opinion -Rental income from shops \u2013 Income from house property -Income from business \u2013 Income from other sources -Reassessment notice was quashed [ S. 22, 28(i), 56 ,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-26595","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6UX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26595","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=26595"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26595\/revisions"}],"predecessor-version":[{"id":26596,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26595\/revisions\/26596"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26595"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26595"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}