{"id":31757,"date":"2023-01-03T16:52:49","date_gmt":"2023-01-03T11:22:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/seema-gupta-v-ito-2022-288-taxman-519-delhihc\/"},"modified":"2024-03-13T15:40:31","modified_gmt":"2024-03-13T10:10:31","slug":"seema-gupta-v-ito-2022-288-taxman-519-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/seema-gupta-v-ito-2022-288-taxman-519-delhihc\/","title":{"rendered":"Seema Gupta v. ITO (2022) 288 Taxman 519 \/ (2023) 457 ITR 642(Delhi)(HC)"},"content":{"rendered":"<p>Reassessment notice was issued on the ground that the assessee had not disclosed sale of a property and long term gain in its ITR filed.\u00a0 In the course of original assessment proceedings the Assessing Officer deliberated and verified the claim of capital gains. On writ allowing the petition the Court quashed the reopening notice and reassessment order and remanded back for fresh consideration. \u00a0(AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Long term capital gain-Verified in the original assessment proceedings-Reopening notice and reassessment order is  set aside and  remanded back for fresh consideration. [S. 45, 147 148, 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-31757","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8gd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31757","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=31757"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31757\/revisions"}],"predecessor-version":[{"id":39904,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31757\/revisions\/39904"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31757"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31757"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31757"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}