{"id":4004,"date":"2019-02-19T12:41:41","date_gmt":"2019-02-19T12:41:41","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pankaj-wadhwa-v-ito-2019-174-itd-479-mum-trib-2\/"},"modified":"2019-02-19T12:41:41","modified_gmt":"2019-02-19T12:41:41","slug":"pankaj-wadhwa-v-ito-2019-174-itd-479-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pankaj-wadhwa-v-ito-2019-174-itd-479-mum-trib-2\/","title":{"rendered":"Pankaj Wadhwa v. ITO (2019) 174 ITD 479 (Mum.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that, all \u00a0relevant facts were brought on record at time of assessment, in view of proviso to S.147 , reassessment is held to be not valid. (AY. 2008-09, 2012-13, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-After the   expiry of four years-Two house properties \u2013 Annual value -Deemed let out- All relevant facts were brought on record at time of assessment\u2013Reassessment is bad in law. [S. 22, 23(1), 148]<\/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":[1],"tags":[],"class_list":["post-4004","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-12A","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4004","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=4004"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4004\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4004"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4004"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}