{"id":36854,"date":"2023-09-05T21:23:41","date_gmt":"2023-09-05T15:53:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sanjit-jitendranath-biswas-v-ito-202297-itr-14-sn-surat-trib-2\/"},"modified":"2023-09-05T21:23:41","modified_gmt":"2023-09-05T15:53:41","slug":"sanjit-jitendranath-biswas-v-ito-202297-itr-14-sn-surat-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sanjit-jitendranath-biswas-v-ito-202297-itr-14-sn-surat-trib-2\/","title":{"rendered":"Sanjit Jitendranath Biswas v. ITO (2022)97 ITR 14 (SN) (Surat) (Trib)"},"content":{"rendered":"<p>The Tribunal held that there was no new tangible material to reopen the assessment. The reassessment was rightly quashed by the Commissioner (Appeals). (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147: Reassessment-No new tangible material to reopen assessment-Reassessment quashed.  [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":[21],"tags":[],"class_list":["post-36854","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Aq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36854","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=36854"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36854\/revisions"}],"predecessor-version":[{"id":36855,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36854\/revisions\/36855"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36854"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36854"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36854"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}