{"id":31013,"date":"2022-12-07T11:05:05","date_gmt":"2022-12-07T05:35:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/best-buildwell-pvt-ltd-v-ito-2022-447-itr-26-216-dtr-454-288-taxman-670-delhihc\/"},"modified":"2022-12-07T11:05:05","modified_gmt":"2022-12-07T05:35:05","slug":"best-buildwell-pvt-ltd-v-ito-2022-447-itr-26-216-dtr-454-288-taxman-670-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/best-buildwell-pvt-ltd-v-ito-2022-447-itr-26-216-dtr-454-288-taxman-670-delhihc\/","title":{"rendered":"BEST Buildwell Pvt. Ltd. v ITO (2022) 447 ITR 26 \/ 216 DTR 454 \/ 288 Taxman 670 (Delhi)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that,\u00a0 no material or report produced which was basis for information to reopen assessment-Order and notice quashed and set aside. Department given liberty to furnish additional materials in support of\u00a0 allegations made in show-cause notice and proceed in accordance with law.\u00a0 (AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-No material or report produced which was basis for information to reopen assessment-Order and notice quashed and set aside-Department given liberty to furnish additional materials in support of  allegations made in show-cause notice and proceed in accordance with law. [S. 147, 148, 148A(b), 148A(d), 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-31013","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-84d","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31013","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=31013"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31013\/revisions"}],"predecessor-version":[{"id":31014,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31013\/revisions\/31014"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31013"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31013"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}