{"id":39133,"date":"2024-02-13T11:48:13","date_gmt":"2024-02-13T06:18:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/durr-india-pvt-ltd-v-acit-2023455-itr-460-335-ctr-444-152-taxmann-com-303-madhc-editorial-decision-of-the-single-judge-durr-india-pvt-ltd-v-acit-2021-433-itr-48-madhc-affirmed\/"},"modified":"2024-09-03T12:41:25","modified_gmt":"2024-09-03T07:11:25","slug":"durr-india-pvt-ltd-v-acit-2023455-itr-460-335-ctr-444-152-taxmann-com-303-madhc-editorial-decision-of-the-single-judge-durr-india-pvt-ltd-v-acit-2021-433-itr-48-madhc-affirmed","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/durr-india-pvt-ltd-v-acit-2023455-itr-460-335-ctr-444-152-taxmann-com-303-madhc-editorial-decision-of-the-single-judge-durr-india-pvt-ltd-v-acit-2021-433-itr-48-madhc-affirmed\/","title":{"rendered":"Durr India Pvt. Ltd. v. ACIT (2023)455 ITR 460 \/335 CTR 444\/152 taxmann.com 303 (Mad)(HC) Editorial: Decision of the single judge Durr India Pvt. Ltd. v. ACIT (2021) 433 ITR 48 (Mad)(HC),\/.\/ SLP of Revenue is dismissed , ACIT (OSD) v. Durr India (P.) Ltd. (2024) 297 Taxman 58 (SC)   affirmed"},"content":{"rendered":"<p>Held\u00a0 that the initiation of reassessment proceedings under section 147 for the assessment year 2011-12 was in excess of jurisdiction and barred by limitation. For the assessment year\u00a0 2013-14, the order in the writ petition relegating the matter to the assessing authority was not interfered with.(AY.2011-12, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Reassessment is barred by limitation- -Issue not discussed in original assessment-No opinion formed-Matter relegated to Assessing Officer. [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-39133","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-abb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39133","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=39133"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39133\/revisions"}],"predecessor-version":[{"id":45729,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39133\/revisions\/45729"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39133"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39133"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39133"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}