{"id":26599,"date":"2022-04-21T05:58:13","date_gmt":"2022-04-21T00:28:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acron-developers-p-ltd-v-dy-cit-2020-285-taxman-411-bomhc\/"},"modified":"2022-04-21T05:58:13","modified_gmt":"2022-04-21T00:28:13","slug":"acron-developers-p-ltd-v-dy-cit-2020-285-taxman-411-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acron-developers-p-ltd-v-dy-cit-2020-285-taxman-411-bomhc\/","title":{"rendered":"Acron Developers ( P) Ltd v. Dy.CIT (2020) 285 Taxman 411 (Bom)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that there was no new tangible material . The Assessing Officer issued the notice u\/s 148 of the Act relying upon facts and figures available in audited account and tax audit report which were already filed along with return during original assessment . Reassessment notice was quashed . ( AY. 2012 -13 )<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147: Reassessment \u2013 After the expiry of four years \u2013 Tax audit report \u2013 No new material \u2013 Notice was quashed [ S.115JB,  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-26599","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6V1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26599","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=26599"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26599\/revisions"}],"predecessor-version":[{"id":26600,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26599\/revisions\/26600"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26599"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26599"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26599"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}