{"id":3554,"date":"2019-01-04T06:17:00","date_gmt":"2019-01-04T06:17:00","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-santech-solutions-pvt-ltd-2018-409-itr-301-mad-hc\/"},"modified":"2019-06-21T12:25:42","modified_gmt":"2019-06-21T12:25:42","slug":"cit-v-santech-solutions-pvt-ltd-2018-409-itr-301-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-santech-solutions-pvt-ltd-2018-409-itr-301-mad-hc\/","title":{"rendered":"CIT  v. Santech Solutions Pvt. Ltd.  (2018) 409 ITR 301 (Mad.)(HC)Editorial: SLP dismissed due to low tax effect, PCIT v. Santech Solutions Pvt. Ltd ( 2019) 263 Taxman 248 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, there was no failure to disclose material facts , the details were furnished in the course of original assessment proceedings as part of annexure . Accordingly the reassessment is held to be not valid. (AY. 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-After the   expiry of four years-No failure to disclose material facts- Reassessment is  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-3554","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Vk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3554","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=3554"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3554\/revisions"}],"predecessor-version":[{"id":5883,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3554\/revisions\/5883"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3554"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3554"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}