{"id":30066,"date":"2022-10-04T12:10:30","date_gmt":"2022-10-04T06:40:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sardar-vallabhbhai-patel-education-society-v-ito-2022-446-itr-278-guj-hc\/"},"modified":"2022-10-04T12:10:30","modified_gmt":"2022-10-04T06:40:30","slug":"sardar-vallabhbhai-patel-education-society-v-ito-2022-446-itr-278-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sardar-vallabhbhai-patel-education-society-v-ito-2022-446-itr-278-guj-hc\/","title":{"rendered":"Sardar Vallabhbhai Patel Education Society v. ITO (2022) 446 ITR 278 (Guj.)(HC)"},"content":{"rendered":"<p>Held that the reassessment proceedings in respect of the polytechnic were patently illegal, bad in law and without the fundamental requirement for acquiring the jurisdiction under section\u00a0147\u00a0\/\u00a0148\u00a0that the income should have escaped the assessment. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-No tangible material-Notice not valid. [S. 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-30066","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7OW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30066","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=30066"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30066\/revisions"}],"predecessor-version":[{"id":30067,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30066\/revisions\/30067"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30066"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30066"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30066"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}