{"id":28532,"date":"2022-07-18T17:24:03","date_gmt":"2022-07-18T11:54:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rama-devi-sabat-v-dy-cit-2022-444-itr-301-209-dtr-196-324-ctr-241-orissa-hc\/"},"modified":"2022-07-18T17:24:03","modified_gmt":"2022-07-18T11:54:03","slug":"rama-devi-sabat-v-dy-cit-2022-444-itr-301-209-dtr-196-324-ctr-241-orissa-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rama-devi-sabat-v-dy-cit-2022-444-itr-301-209-dtr-196-324-ctr-241-orissa-hc\/","title":{"rendered":"Rama Devi Sabat v. Dy. CIT (2022) 444 ITR 301 \/ 209 DTR 196 \/ 324 CTR 241 (Orissa) (HC)"},"content":{"rendered":"<p>On a writ petition the assessee contended that\u00a0 the issue of notice under section\u00a0148\u00a0and initiation of the reassessment proceedings was based merely on a change of opinion.\u00a0 Allowing the petition the Court held\u00a0 that the assessment order revealed that the Assessing Officer had applied his mind to the documents and records produced before him by the assessee in the regular assessment which included the balance sheet, profit and loss account and other relevant documents. Therefore, the reopening of the assessment under section\u00a0147\u00a0was not based on any new material. The notice issued under section\u00a0148\u00a0was quashed. CIT v. Kelvinator of India Ltd (2010) 320 ITR 561 (SC) followed. (AY.\u00a0 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-No new material-Original assessment order passed  after application of  mind-Change of opinion-Reassessment notice is unsustainable. [S. 143(3), 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-28532","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7qc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28532","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=28532"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28532\/revisions"}],"predecessor-version":[{"id":28533,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28532\/revisions\/28533"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}