{"id":3520,"date":"2018-12-31T18:08:37","date_gmt":"2018-12-31T18:08:37","guid":{"rendered":"http:\/\/itatonline.org\/digest\/etiama-emedia-ltd-v-ito-mphcwww-itatonline-org\/"},"modified":"2019-05-23T04:41:25","modified_gmt":"2019-05-23T04:41:25","slug":"etiama-emedia-ltd-v-ito-mphcwww-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/etiama-emedia-ltd-v-ito-mphcwww-itatonline-org\/","title":{"rendered":"Etiama Emedia Ltd. v. ITO  ( 2019) 261 Taxman 88 \/ 176 DTR 155\/ 308 CTR 225( MP)(HC),www.itatonline.org"},"content":{"rendered":"<p><strong>Dismissing the petition the Court held that ,\u00a0in the course of search in the premises of shreeji Polymers (India) Ltd , the Court found that specific information was available with the authorities . Accordingly the \u00a0allegation that assessee is a dummy concern used to route unaccounted money by way of bogus share application money is sufficient to reopen assessment . ( AY.2011-12)<\/strong>( WP. No.28177\/2018, dt. 19.12.2018)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147: Reassessment -Bogus share capital- Search in the premises of shreeji Polymers (India) Ltd \u2013 Specific information was available with the authorities -Allegation that assessee is a dummy concern used to route unaccounted money by way of bogus share application money is sufficient to reopen assessment .[ S. 68,148 ]<\/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-3520","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-UM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3520","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=3520"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3520\/revisions"}],"predecessor-version":[{"id":5557,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3520\/revisions\/5557"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3520"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3520"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3520"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}