{"id":29824,"date":"2022-09-17T18:19:19","date_gmt":"2022-09-17T12:49:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sanjeev-amritlal-chheda-v-ito-2022-the-chambers-journal-february-p-176-bom-hc\/"},"modified":"2022-09-17T18:19:19","modified_gmt":"2022-09-17T12:49:19","slug":"sanjeev-amritlal-chheda-v-ito-2022-the-chambers-journal-february-p-176-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sanjeev-amritlal-chheda-v-ito-2022-the-chambers-journal-february-p-176-bom-hc\/","title":{"rendered":"Sanjeev Amritlal Chheda v. ITO (2022) The Chamber\u2019s Journal \u2013 February -P. 176 ( Bom)( HC)"},"content":{"rendered":"<p>In the recorded reasons the AO has mentioned that the assessee had borrowed cash loan\u00a0 and violated the provisions of section 269SS of the Act\u00a0 . On writ the Court held that the reasons recorded did not mention that income has escaped assessment , hence the notice issued was quashed . ( WP No. 3620 of 2019 dt .15 -1 -222 )( AY. 2012 -13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment \u2013 Borrowed  cash loan \u2013 Violation of section 269SS \u2013 Reason did not mention that income that escaped assessment \u2013 Mechanical approval -Reassessment notice is invalid and quashed [ S. 148 , 151, 269SS, 269T , 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-29824","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7L2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29824","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=29824"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29824\/revisions"}],"predecessor-version":[{"id":29825,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29824\/revisions\/29825"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29824"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29824"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}