{"id":3505,"date":"2018-12-30T07:24:48","date_gmt":"2018-12-30T07:24:48","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-lark-chemicals-p-ltd-2018-99-taxmann-com-311-259-taxman-366-bom-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-lark-chemicals-p-ltd-2018259-taxman-265-sc\/"},"modified":"2018-12-30T07:24:48","modified_gmt":"2018-12-30T07:24:48","slug":"pcit-v-lark-chemicals-p-ltd-2018-99-taxmann-com-311-259-taxman-366-bom-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-lark-chemicals-p-ltd-2018259-taxman-265-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-lark-chemicals-p-ltd-2018-99-taxmann-com-311-259-taxman-366-bom-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-lark-chemicals-p-ltd-2018259-taxman-265-sc\/","title":{"rendered":"PCIT v. Lark Chemicals ( P) Ltd ( 2018) 99 taxmann.com 311\/259 Taxman 366 (Bom) (HC) Editorial: SLP of revenue is dismissed , PCIT v. Lark Chemicals ( P) Ltd ( 2018)259 Taxman 265 ( SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that , order passed consequent to reassessment had not confirmed the addition attributable to the reasonable belief of the Assessing Officer, while passing the reassessment order . Accordingly the \u00a0reassessment is held to be bad in law. ( AY.2004 -05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment \u2013Order passed consequent to reassessment had not confirmed the addition attributable to the reasonable belief of the Assessing Officer, while passing the reassessment order \u2013 Reassessment is held to be bad in law.[ S.148 ]<\/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":[1],"tags":[],"class_list":["post-3505","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Ux","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3505","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=3505"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3505\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3505"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3505"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3505"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}