{"id":441,"date":"2018-04-30T04:51:09","date_gmt":"2018-04-30T04:51:09","guid":{"rendered":"http:\/\/itatonline.org\/digest\/giriraj-steel-v-dcit-2018-402-itr-204-guj-hc\/"},"modified":"2018-04-30T04:51:09","modified_gmt":"2018-04-30T04:51:09","slug":"giriraj-steel-v-dcit-2018-402-itr-204-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/giriraj-steel-v-dcit-2018-402-itr-204-guj-hc\/","title":{"rendered":"Giriraj Steel  v. DCIT  (2018) 402 ITR 204 (Guj) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that ; Details of income submitted during scrutiny assessment-Reassessment notice based on same facts was held to be not valid  . ( AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment \u2013With in four years-Details of income submitted during scrutiny assessment-Reassessment notice based on same facts was held to be not valid .[ S. 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-441","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-77","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/441","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=441"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/441\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=441"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=441"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}