{"id":28522,"date":"2022-07-18T17:22:21","date_gmt":"2022-07-18T11:52:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bharat-krishi-kendra-v-uoi-2022-444-itr-584-212-dtr-137-326-ctr-45-chhattisgarhhc\/"},"modified":"2022-07-18T17:22:21","modified_gmt":"2022-07-18T11:52:21","slug":"bharat-krishi-kendra-v-uoi-2022-444-itr-584-212-dtr-137-326-ctr-45-chhattisgarhhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bharat-krishi-kendra-v-uoi-2022-444-itr-584-212-dtr-137-326-ctr-45-chhattisgarhhc\/","title":{"rendered":"Bharat Krishi Kendra v. UOI. (2022) 444 ITR 584 \/ 212 DTR 137 \/ 326 CTR 45 (Chhattisgarh)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that\u00a0\u00a0 the reasons assigned for issuance of the proposal under section\u00a0148\u00a0of the Act clearly mentioned about application of mind by the Assessing Officer based on information received from the Deputy Director of Income-tax (Investigation) and also about verification of the permanent account number details of the assessee. \u00a0In the approval under section\u00a0151\u00a0the name, designation and office of the approving authority were printed.\u00a0 The notice of reassessment was valid. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Information from Investigation Wing-Sanction of prescribed authority-Notice valid. [S. 148, 151, 282A, 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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-28522","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7q2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28522","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=28522"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28522\/revisions"}],"predecessor-version":[{"id":28523,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28522\/revisions\/28523"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28522"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28522"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28522"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}