{"id":3744,"date":"2019-01-20T13:44:52","date_gmt":"2019-01-20T13:44:52","guid":{"rendered":"http:\/\/itatonline.org\/digest\/p-a-ahamed-v-cit-2018-409-itr-530-kerhc\/"},"modified":"2019-06-26T06:15:18","modified_gmt":"2019-06-26T06:15:18","slug":"p-a-ahamed-v-cit-2018-409-itr-530-kerhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/p-a-ahamed-v-cit-2018-409-itr-530-kerhc\/","title":{"rendered":"P. A. Ahamed. v. CIT  (2018) 409 ITR 530 \/( 2019) 177 DTR  341\/ 308 CTR 574 (Ker)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that, \u00a0the original assessment was passed under S.\u00a0158BC\u00a0read with S\u00a0143(3) of the Act. Bank details were verified . An attempt of the next incumbent officer who issued notice under S\u00a0148\u00a0,is \u00a0a mere change of opinion. Accordingly the \u00a0notice \u00a0\u00a0\u00a0is held to be not valid .(AY.1997-98, 1998-99, 1999-2000)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147:Reassessment \u2013With in four years-Change of opinion-  Block assessment -Notice to reassess amount discovered during post search enquiries is held to be not valid . [ S.132,148, 158BC ]<\/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-3744","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Yo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3744","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=3744"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3744\/revisions"}],"predecessor-version":[{"id":5973,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3744\/revisions\/5973"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3744"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3744"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3744"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}