{"id":28910,"date":"2022-07-30T12:19:16","date_gmt":"2022-07-30T06:49:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-coal-sale-co-ltd-2022-93-itr-1-sn-kol-trib\/"},"modified":"2022-07-30T12:19:16","modified_gmt":"2022-07-30T06:49:16","slug":"dy-cit-v-coal-sale-co-ltd-2022-93-itr-1-sn-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-coal-sale-co-ltd-2022-93-itr-1-sn-kol-trib\/","title":{"rendered":"Dy. CIT v. Coal Sale Co. Ltd. (2022) 93 ITR 1 (SN) (Kol.)(Trib.)"},"content":{"rendered":"<p>Held that nowhere in the reasons recorded\u00a0 the assessee\u2019s name specifically mentioned.\u00a0 The Assessing Officer could not and should not straightaway issue notice under section\u00a0148\u00a0of the Act and assume jurisdiction to reopen the assessment on receipt of the information that a company run by A had transactions with assessee. Reassessment was quashed. (AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Accommodation entries-Information from Investigation wing-Name of assessee was not appearing in statement-Reopening is bad in law. [S. 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-28910","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7wi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28910","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=28910"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28910\/revisions"}],"predecessor-version":[{"id":28911,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28910\/revisions\/28911"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28910"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28910"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28910"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}