{"id":449,"date":"2018-04-30T05:04:36","date_gmt":"2018-04-30T05:04:36","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-rajan-n-aswani-2018-403-itr-30-bomhc-www-itatonline-org\/"},"modified":"2018-06-07T08:15:32","modified_gmt":"2018-06-07T08:15:32","slug":"cit-v-rajan-n-aswani-2018-403-itr-30-bomhc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-rajan-n-aswani-2018-403-itr-30-bomhc-www-itatonline-org\/","title":{"rendered":"CIT v. Rajan N. Aswani ( 2018) 403 ITR 30 \/ 165 DTR 371  (Bom)(HC) , www.itatonline.org"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that , the Assessing Officer has objected to the audit objection , Apex court judgement was not available when the notice for reopening was issued, Change of opinion , therefore reassessment was held to be bad in law ( ITA No. 606 of 2015, dt. 24.02.2018)( AY. 2004 -05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147:Reassesment \u2013With in four years-Audit objection- Reply of Assessing Officer to audit objection opposing the reassessment-   , Apex court Judgement was not available- Reassessment  was held to be bad in law .  [ S. 80IB, 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-449","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7f","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/449","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=449"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/449\/revisions"}],"predecessor-version":[{"id":1194,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/449\/revisions\/1194"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=449"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=449"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}