{"id":453,"date":"2018-04-30T05:23:39","date_gmt":"2018-04-30T05:23:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/s-c-johnson-products-p-ltd-v-acit-2018-400-itr-426-253-taxman-108-161-dtr-209-delhi-hc\/"},"modified":"2018-04-30T05:23:39","modified_gmt":"2018-04-30T05:23:39","slug":"s-c-johnson-products-p-ltd-v-acit-2018-400-itr-426-253-taxman-108-161-dtr-209-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/s-c-johnson-products-p-ltd-v-acit-2018-400-itr-426-253-taxman-108-161-dtr-209-delhi-hc\/","title":{"rendered":"S.C. Johnson Products P. Ltd.  v. ACIT (2018) 400 ITR 426\/ 253 Taxman 108 \/ 161 DTR 209 (Delhi) (HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that ;in the course of subsequent year assessment it was found that claim was allowed in the original assessment were based on erroneous statement by assessee hence the notice of reassessment was held to be valid .( AY. 2007 -08 , 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147:Reassessment \u2014Assessment of subsequent year showing that claims allowed in original assessments were based on erroneous statement by assessee \u2014 Reassessment notice was held to be 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-453","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7j","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/453","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=453"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/453\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=453"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}