{"id":30330,"date":"2022-10-19T13:23:45","date_gmt":"2022-10-19T07:53:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rajendra-singh-karnawat-v-acit-2022-138-taxmann-com-208-bom-hc-editorial-slp-dismissed-as-withdrawn-as-final-reassessment-order-had-already-passed-which-was-appealable-before-cita-rajendra\/"},"modified":"2022-10-19T13:23:45","modified_gmt":"2022-10-19T07:53:45","slug":"rajendra-singh-karnawat-v-acit-2022-138-taxmann-com-208-bom-hc-editorial-slp-dismissed-as-withdrawn-as-final-reassessment-order-had-already-passed-which-was-appealable-before-cita-rajendra","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajendra-singh-karnawat-v-acit-2022-138-taxmann-com-208-bom-hc-editorial-slp-dismissed-as-withdrawn-as-final-reassessment-order-had-already-passed-which-was-appealable-before-cita-rajendra\/","title":{"rendered":"Rajendra Singh Karnawat v. ACIT (2022) 138 taxmann.com 208 (Bom.)(HC) Editorial: SLP dismissed as withdrawn as final reassessment order had already passed which was appealable before CIT(A), Rajendra Singh Karnawat v. ACIT (2022) 287 Taxman 227 \/113 CCH 159 (SC)"},"content":{"rendered":"<p>Dismissing\u00a0 the petition the Court held that the\u00a0 Assessing Officer had mentioned details of information received by him; he had given analysis of such information and findings as to why he had formed a reason to believe that income had escaped assessment-According to High Court, such reasons could not even remotely be termed as illusory or hypothetical or conjectures and, thus, reopening of assessment was justified. (AY.\u00a0 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Non disclosure of primary facts-Single ground of reopening of reassessment is valid.  [S. 143(1),  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-30330","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Tc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30330","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=30330"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30330\/revisions"}],"predecessor-version":[{"id":30331,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30330\/revisions\/30331"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30330"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30330"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30330"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}