{"id":3745,"date":"2019-01-20T13:45:34","date_gmt":"2019-01-20T13:45:34","guid":{"rendered":"http:\/\/itatonline.org\/digest\/alfa-investments-v-ito-2018-409-itr-540-mad-hc-editorial-decision-of-single-judge-in-alfa-investments-v-ito-2018-400-itr-445-mad-hc-is-affirmed\/"},"modified":"2019-01-20T13:45:34","modified_gmt":"2019-01-20T13:45:34","slug":"alfa-investments-v-ito-2018-409-itr-540-mad-hc-editorial-decision-of-single-judge-in-alfa-investments-v-ito-2018-400-itr-445-mad-hc-is-affirmed","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/alfa-investments-v-ito-2018-409-itr-540-mad-hc-editorial-decision-of-single-judge-in-alfa-investments-v-ito-2018-400-itr-445-mad-hc-is-affirmed\/","title":{"rendered":"Alfa Investments.  v. ITO   (2018) 409 ITR 540 (Mad) (HC) Editorial: Decision of single judge in Alfa Investments.  v. ITO   (2018) 400 ITR  445 ( Mad) (HC) is affirmed ."},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that ,the the reasons given by the AO were sufficient to reopen the assessment though a specific direction was not given by the CIT(A) for reopening the assessment for the assessment years 2010-11 and 2011-12 as the \u00a0assessee did not file its returns for the assessment years 2010-11 and 2011-12. The order passed by the single judge was to be confirmed.( AY.2010-11, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147: Reassessment \u2014With in four years -Cash credit \u2014 Capital \u2013 Partner-  Return was not filed \u2013 No specific direction by CIT(A)- Notice for reassessment was held to be valid . [ S.68, 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-3745","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Yp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3745","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=3745"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3745\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3745"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3745"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}