{"id":39447,"date":"2024-02-21T17:04:31","date_gmt":"2024-02-21T11:34:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/amneal-pharmaceuticals-p-ltd-v-acit-2023-295-taxman-197-guj-hc\/"},"modified":"2024-02-21T17:04:31","modified_gmt":"2024-02-21T11:34:31","slug":"amneal-pharmaceuticals-p-ltd-v-acit-2023-295-taxman-197-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/amneal-pharmaceuticals-p-ltd-v-acit-2023-295-taxman-197-guj-hc\/","title":{"rendered":"Amneal Pharmaceuticals (P.) Ltd. v. ACIT (2023) 295 Taxman 197 (Guj.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that the Assessing Officer in \u00a0response to a notice under section 142 having been satisfied with explanation given by assessee passed an assessment order, accepting explanation tendered by assessee. The\u00a0 notice and order disposing of objections is\u00a0 quashed and set aside. \u00a0(AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-With in four years-Special economic zones-Explanation was furnished in the course of assessment proceedings-Notice and order disposing the objection is quashed.[S.10AA, 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-39447","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-agf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39447","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=39447"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39447\/revisions"}],"predecessor-version":[{"id":39448,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39447\/revisions\/39448"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39447"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39447"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}