{"id":4566,"date":"2019-03-28T10:30:07","date_gmt":"2019-03-28T10:30:07","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-punalur-paper-mills-ltd-2019-411-itr-563-ker-hc-5\/"},"modified":"2019-07-14T04:04:12","modified_gmt":"2019-07-14T04:04:12","slug":"cit-v-punalur-paper-mills-ltd-2019-411-itr-563-ker-hc-5","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-punalur-paper-mills-ltd-2019-411-itr-563-ker-hc-5\/","title":{"rendered":"CIT v. Punalur Paper Mills Ltd. (2019) 411 ITR 563\/ 176 DTR 342\/ 309 CTR 42 (Ker.)(HC)"},"content":{"rendered":"<p>Reassessment is to benefit the revenue. Claim for deduction cannot be made in reassessment proceedings. Notice for AY. 1985-86 on 3-7-1995, 1996-97 on \u00a025-8-1998 and \u00a01998-99, 1999-2000 and \u00a02000-01 on 11-2-2003 \u00a0is not barred by limitation. <strong>\u00a0<\/strong>(AY.1985-86, 1996-97 to 2002-03)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Claim for deduction cannot be made in Reassessment\u2014Limitation-   Not barred by limitation.[S. 149]<\/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-4566","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1bE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4566","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=4566"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4566\/revisions"}],"predecessor-version":[{"id":6101,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4566\/revisions\/6101"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4566"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4566"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4566"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}