{"id":39155,"date":"2024-02-13T12:05:05","date_gmt":"2024-02-13T06:35:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/viswabharathi-medicals-v-ito-2023455-itr-765-330-ctr-445-221-dtr-309-kerhc\/"},"modified":"2024-02-13T12:05:05","modified_gmt":"2024-02-13T06:35:05","slug":"viswabharathi-medicals-v-ito-2023455-itr-765-330-ctr-445-221-dtr-309-kerhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/viswabharathi-medicals-v-ito-2023455-itr-765-330-ctr-445-221-dtr-309-kerhc\/","title":{"rendered":"Viswabharathi Medicals v ITO (2023)455 ITR 765\/ 330 CTR 445\/ 221 DTR 309 (Ker)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that the Assessing Officer had found that the nature of transactions mentioned in the notice which had been explained in the reply of the assessee required detailed examinations with necessary evidence in support of the assessee\u2019s claim during the reassessment proceedings. Therefore, the notice under section\u00a0148\u00a0and the order rejecting the assessee\u2019s objections to the reopening under section\u00a0147\u00a0need not be interfered with in exercise in writ jurisdiction (AY.2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Opportunity of hearing is given and submission is considered-Writ petition is dismissed.  [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-39155","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-abx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39155","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=39155"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39155\/revisions"}],"predecessor-version":[{"id":39156,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39155\/revisions\/39156"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39155"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39155"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}