{"id":27135,"date":"2022-05-21T11:19:15","date_gmt":"2022-05-21T05:49:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bindra-warehousing-corporation-v-ito-2022-192-itd-15-smc-jabalpurtrib\/"},"modified":"2022-05-21T11:19:15","modified_gmt":"2022-05-21T05:49:15","slug":"bindra-warehousing-corporation-v-ito-2022-192-itd-15-smc-jabalpurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bindra-warehousing-corporation-v-ito-2022-192-itd-15-smc-jabalpurtrib\/","title":{"rendered":"Bindra Warehousing Corporation v. ITO (2022) 192 ITD 15 (SMC) (Jabalpur)(Trib.)"},"content":{"rendered":"<p>In the return of income the assessee \u00a0claimed deduction under section 80IB (11A) on \u00a0whole warehouse income. The Assessing Officer issued notice u\/s 148 on the ground\u00a0 that\u00a0 the assessee had stated in its return of income that it was not liable to get its account audited under section 44AB of the Act.On appeal the Tribunal held there was no reason to believe non-conduct of audit under section 80-IB of the Act. Tribunal also held that where Assessing Officer wanted to clear his doubts in matter, he ought to have inquired with assessee under section 133(6) of the Act. Reassessment notice was quashed. (AY.\u00a0 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Alleged non conduct of Audit-Reassessment notice is not valid.  [S 44AB, 80IB(11A), 133(6), 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-27135","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-73F","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27135","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=27135"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27135\/revisions"}],"predecessor-version":[{"id":27136,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27135\/revisions\/27136"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27135"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27135"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}