{"id":3746,"date":"2019-01-20T13:46:14","date_gmt":"2019-01-20T13:46:14","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-v-ramaiah-2018-409-itr-580-170-dtr-163-karnhc\/"},"modified":"2019-01-20T13:46:14","modified_gmt":"2019-01-20T13:46:14","slug":"cit-v-v-ramaiah-2018-409-itr-580-170-dtr-163-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-v-ramaiah-2018-409-itr-580-170-dtr-163-karnhc\/","title":{"rendered":"CIT  v. V. Ramaiah  (2018) 409 ITR 580\/ 170 DTR 163  (Karn)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that , failure to communicate the reason is not procedural lapse, it goes to the root of the matter .Mere participation of the assessee or authorised representative in the reassessment proceedings does not amount to the assessee being made aware or known of the reasons for such reopening. Order is not valid . (Followed \u00a0Gkn Driveshafts (India) Ltd. v. ITO\u00a0 ( 2003) 259 ITR 19 (SC) )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147: Reassessment \u2014With in four years -Reasons for notice must be communicated-Failure to communicate the reason is not procedural lapse, it goes to the root of the matter \u2013 Mere participation of the assessee or authorised representative in the reassessment proceedings does not amount to the assessee being made aware or known of the reasons for such reopening- order is not valid. [ 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":[1],"tags":[],"class_list":["post-3746","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Yq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3746","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=3746"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3746\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3746"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3746"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3746"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}