{"id":34811,"date":"2023-06-07T19:55:31","date_gmt":"2023-06-07T14:25:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/micro-marbles-pvt-ltd-v-ito-2023-the-chambers-journal-march-p-120-raj-hc\/"},"modified":"2023-06-07T19:55:31","modified_gmt":"2023-06-07T14:25:31","slug":"micro-marbles-pvt-ltd-v-ito-2023-the-chambers-journal-march-p-120-raj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/micro-marbles-pvt-ltd-v-ito-2023-the-chambers-journal-march-p-120-raj-hc\/","title":{"rendered":"Micro Marbles Pvt Ltd v .ITO ( 2023) The Chamber\u2019s Journal- March P. 120 ( Raj )( HC)"},"content":{"rendered":"<p>The assessee challenged the reassessment notice on the ground that the assessee was not supplied the material forming the reason to believe that income has escaped the assessment. Allowing the petition the Court held that non-supply of material referred to in the reasons to believe\u00a0 would be enough to render the proceedings bad , even though the material for forming\u00a0 the opinion may be sufficient .\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0( WP No. 13747 of 2021 dt. 4-1-2023 )( AY. 2017 -18 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment \u2013Notice &#8211;  Material for a reason to believe that  income has escaped assessment was not supplied \u2013 Reassessment notice was quashed [ S.132(4),  147  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-34811","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-93t","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34811","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=34811"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34811\/revisions"}],"predecessor-version":[{"id":34812,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34811\/revisions\/34812"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34811"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34811"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34811"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}