{"id":36886,"date":"2023-09-05T22:08:51","date_gmt":"2023-09-05T16:38:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/karnataka-state-beverages-corporation-ltd-v-acit-2022-99-itr-325-bang-trib-4\/"},"modified":"2023-09-05T22:08:51","modified_gmt":"2023-09-05T16:38:51","slug":"karnataka-state-beverages-corporation-ltd-v-acit-2022-99-itr-325-bang-trib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/karnataka-state-beverages-corporation-ltd-v-acit-2022-99-itr-325-bang-trib-4\/","title":{"rendered":"Karnataka State Beverages Corporation Ltd. v. ACIT (2022) 99 ITR 325 (Bang) (Trib)"},"content":{"rendered":"<p>Held, that the provisions under sections\u00a0154\u00a0and\u00a0148\u00a0of the Act are for different purposes and so long as the conditions for initiating proceedings under section\u00a0148\u00a0of the Act were satisfied, the initiation of proceedings could not be held to be invalid.\u00a0 (AY. 2009-10, 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Proceedings for rectification of  mistake dropped after considering reply-Reassessment proceedings cannot be held to be invalid. [S. 147, 154] <\/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-36886","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9AW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36886","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=36886"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36886\/revisions"}],"predecessor-version":[{"id":36887,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36886\/revisions\/36887"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36886"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36886"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36886"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}