{"id":3748,"date":"2019-01-20T13:47:32","date_gmt":"2019-01-20T13:47:32","guid":{"rendered":"http:\/\/itatonline.org\/digest\/hitech-outsourcing-services-v-cit-2018-409-itr-609-gujhc\/"},"modified":"2019-01-20T13:47:32","modified_gmt":"2019-01-20T13:47:32","slug":"hitech-outsourcing-services-v-cit-2018-409-itr-609-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hitech-outsourcing-services-v-cit-2018-409-itr-609-gujhc\/","title":{"rendered":"Hitech Outsourcing Services.  v. CIT (2018) 409 ITR 609 (Guj)(HC)"},"content":{"rendered":"<p>Allowing\u00a0 the petition\u00a0 the court held that , Claim of\u00a0 exemption\u00a0was accepted in original assessment after scrutiny . Reassessment to withdraw Exemption on ground that some other aspects of claim was\u00a0 not examined\u00a0will be change of opinion which is not permissible . \u00a0\u00a0(AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147: Reassessment \u2014With in four years-Change  of opinion- Claim of  exemption  was accepted in original assessment after scrutiny &#8211; Reassessment to withdraw Exemption on ground that some other aspects of claim was  not examined  will be change of opinion which is not permissible . [ S.10S, 10B, 148, 264 ]<\/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-3748","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Ys","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3748","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=3748"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3748\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3748"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3748"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3748"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}