{"id":38908,"date":"2024-02-02T14:14:46","date_gmt":"2024-02-02T08:44:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rampal-samdani-v-uoi-neac-2023454-itr-380-rajhc\/"},"modified":"2024-05-11T07:27:27","modified_gmt":"2024-05-11T01:57:27","slug":"rampal-samdani-v-uoi-neac-2023454-itr-380-rajhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rampal-samdani-v-uoi-neac-2023454-itr-380-rajhc\/","title":{"rendered":"Rampal Samdani v. UOI, NEAC (2023)454 ITR 380\/330 CTR 672\/222 DTR 137 \/148 taxmann.com 114  (Raj)(HC)"},"content":{"rendered":"<p>Allowing the petition the court held that all the facts pertaining to the sale of immovable property were\u00a0 disclosed\u00a0 therefore\u00a0 there was\u00a0 no justification for invoking the proviso to section\u00a0147\u00a0to initiate reassessment proceedings after a period of four years. Notice\u00a0 and\u00a0 all subsequent Proceedings are quashed<strong>.<\/strong> (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147: Reassessment-After the expiry of four years-No new tangible material-Change of  opinion-Impermissible-Notice  and  all subsequent Proceedings are quashed. [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-38908","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a7y","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38908","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=38908"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38908\/revisions"}],"predecessor-version":[{"id":42727,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38908\/revisions\/42727"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38908"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38908"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38908"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}