{"id":39753,"date":"2024-03-01T17:03:14","date_gmt":"2024-03-01T11:33:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-prabhu-dayal-aggarwal-2023456-itr-84-154-taxmann-com-506-delhihc\/"},"modified":"2024-03-01T17:03:14","modified_gmt":"2024-03-01T11:33:14","slug":"pcit-v-prabhu-dayal-aggarwal-2023456-itr-84-154-taxmann-com-506-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-prabhu-dayal-aggarwal-2023456-itr-84-154-taxmann-com-506-delhihc\/","title":{"rendered":"PCIT v. Prabhu Dayal Aggarwal (2023)456 ITR 84 \/154 taxmann.com 506 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that the reopening was based on a statement made by a director of the assessee\u2019s share broker company but no opportunity was given to the assessee to cross-examine him. The order of the Tribunal setting aside the order of the Assessing Officer is affirmed. (AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-No opportunity of  cross-examination is given-Reassessment is not valid.[S. 148, 260A]  <\/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-39753","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-alb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39753","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=39753"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39753\/revisions"}],"predecessor-version":[{"id":39754,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39753\/revisions\/39754"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39753"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39753"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39753"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}