{"id":36878,"date":"2023-09-05T21:31:46","date_gmt":"2023-09-05T16:01:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dhoot-stono-crafts-p-ltd-v-acit-202298-itr-249-jaipur-trib\/"},"modified":"2023-09-05T21:31:46","modified_gmt":"2023-09-05T16:01:46","slug":"dhoot-stono-crafts-p-ltd-v-acit-202298-itr-249-jaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dhoot-stono-crafts-p-ltd-v-acit-202298-itr-249-jaipur-trib\/","title":{"rendered":"Dhoot Stono Crafts P. Ltd. v. ACIT (2022)98 ITR 249 (Jaipur) (Trib)"},"content":{"rendered":"<p>Held, that there was nothing on record to demonstrate that the Assessing Officer was in receipt of any information or had any material in his possession prior to his recording of reasons and issuance of notice under section 148, that income had escaped assessment. Thus, the additions made by the Assessing Officer\u00a0 was directed to be deleted. (AY. 2009-10).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148: Reassessment-Notice-Reason to be formed before Issue of notice-Reassessment not valid. [S. 50C, 147]<\/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-36878","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9AO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36878","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=36878"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36878\/revisions"}],"predecessor-version":[{"id":36879,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36878\/revisions\/36879"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}