{"id":46408,"date":"2024-09-15T10:18:55","date_gmt":"2024-09-15T04:48:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-osd-v-durr-india-p-ltd-2024-297-taxman-58-sc-editorial-durr-india-p-ltd-v-acit-2023-152-taxmann-com-303-455-itr-460-madhc\/"},"modified":"2024-09-15T10:18:55","modified_gmt":"2024-09-15T04:48:55","slug":"acit-osd-v-durr-india-p-ltd-2024-297-taxman-58-sc-editorial-durr-india-p-ltd-v-acit-2023-152-taxmann-com-303-455-itr-460-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-osd-v-durr-india-p-ltd-2024-297-taxman-58-sc-editorial-durr-india-p-ltd-v-acit-2023-152-taxmann-com-303-455-itr-460-madhc\/","title":{"rendered":"ACIT (OSD) v. Durr India (P.) Ltd. (2024) 297 Taxman 58 (SC) Editorial : Durr India (P.) Ltd v. ACIT (2023) 152 taxmann.com 303\/ 455 ITR 460 (Mad)(HC)"},"content":{"rendered":"<p>Held that the initiation of reassessment proceedings under section 147 for the assessment year 2011-12 was in excess of jurisdiction and barred by limitation. \u00a0SLP of Revenue is dismissed..(AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Reassessment is barred by limitation-SLP of Revenue is dismissed. [S. 145, 148 Art. 136] <\/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":[21],"tags":[],"class_list":["post-46408","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-c4w","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46408","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=46408"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46408\/revisions"}],"predecessor-version":[{"id":46409,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46408\/revisions\/46409"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46408"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46408"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}