{"id":29682,"date":"2022-09-09T14:39:26","date_gmt":"2022-09-09T09:09:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/prakash-chand-kothari-v-dy-cit-2022-94-itr-49-jaipurtrib-2\/"},"modified":"2022-09-09T14:39:26","modified_gmt":"2022-09-09T09:09:26","slug":"prakash-chand-kothari-v-dy-cit-2022-94-itr-49-jaipurtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/prakash-chand-kothari-v-dy-cit-2022-94-itr-49-jaipurtrib-2\/","title":{"rendered":"Prakash Chand Kothari v. Dy. CIT (2022) 94 ITR 49 (Jaipur)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 merely on the basis of\u00a0 General information from Investigation wing reassessment is not valid. There is no failure to disclose material facts. Reassessment was quashed. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-After the expiry of four years-Search and Seizure-General information from Investigation wing-No failure to disclose material facts-Re assessment not valid. [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-29682","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7IK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29682","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=29682"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29682\/revisions"}],"predecessor-version":[{"id":29683,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29682\/revisions\/29683"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29682"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29682"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29682"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}