{"id":34130,"date":"2023-04-22T18:14:56","date_gmt":"2023-04-22T12:44:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/east-cost-consultants-india-ltd-v-dy-cit-2022-217-dtr-22-328-ctr-243-mad-hc\/"},"modified":"2023-04-22T18:14:56","modified_gmt":"2023-04-22T12:44:56","slug":"east-cost-consultants-india-ltd-v-dy-cit-2022-217-dtr-22-328-ctr-243-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/east-cost-consultants-india-ltd-v-dy-cit-2022-217-dtr-22-328-ctr-243-mad-hc\/","title":{"rendered":"East Cost Consultants ( India) Ltd. v. Dy. CIT (2022) 217 DTR 22 \/ 328 CTR 243 (Mad) (HC)"},"content":{"rendered":"<p>Where reassessment was initiated in the case of assessee on the ground that assessee claimed excess\u00a0cost\u00a0of acquisition of property while computing capital gain\/loss on sale of property and, thus, income had escaped assessment and thereafter reassessment order was passed, since the subject matter in issue involved factual matrix which could not be decided by writ court, assessee was to be directed to file a statutory appeal before an appellate authority ( AY. 2014 -15 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147: Reassessment -Order &#8211;  Capital gains \u2013 Computation &#8211;  Alternative remedy &#8211; Writ petition was dismissed [ S. 45 ,143(3),  148,  220(6) ,  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-34130","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Su","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34130","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=34130"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34130\/revisions"}],"predecessor-version":[{"id":34131,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34130\/revisions\/34131"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34130"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34130"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}