{"id":38275,"date":"2023-12-28T14:49:31","date_gmt":"2023-12-28T09:19:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kamla-chandrasingh-kabali-v-acit-2023-151-taxmann-com-435-bomhc-editorial-slp-of-revenue-is-dismissed-acit-v-kamla-chandrasingh-kabali-2023-293-taxman-492-sc\/"},"modified":"2023-12-28T14:49:31","modified_gmt":"2023-12-28T09:19:31","slug":"kamla-chandrasingh-kabali-v-acit-2023-151-taxmann-com-435-bomhc-editorial-slp-of-revenue-is-dismissed-acit-v-kamla-chandrasingh-kabali-2023-293-taxman-492-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kamla-chandrasingh-kabali-v-acit-2023-151-taxmann-com-435-bomhc-editorial-slp-of-revenue-is-dismissed-acit-v-kamla-chandrasingh-kabali-2023-293-taxman-492-sc\/","title":{"rendered":"Kamla Chandrasingh Kabali v. ACIT (2023) 151 Taxmann.com 435 (Bom)(HC) Editorial: SLP of Revenue is dismissed, ACIT v. Kamla Chandrasingh Kabali (2023) 293 Taxman 492 (SC)"},"content":{"rendered":"<p>Assessing Officer issued reopening on ground that income chargeable to tax had escaped assessment.\u00a0 On writ the\u00a0 High Court held that since assessee availed benefit of Declaration of Income Scheme, 2016 and submitted a declaration with respect to undisclosed income relevant assessment year, Assessing Officer would have no jurisdiction to assessee income for which declaration was made and reopening notice was\u00a0 set aside. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 183 :  Declaration of undisclosed income-Reassessment notice was quashed. [Income-tax Act, 1961, S. 148,  Art. 226] <\/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-38275","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Xl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38275","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=38275"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38275\/revisions"}],"predecessor-version":[{"id":38276,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38275\/revisions\/38276"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}