{"id":47703,"date":"2024-11-07T19:25:54","date_gmt":"2024-11-07T13:55:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kalinga-institute-of-industrial-technology-kit-v-acite-2024-337-ctr-108-orissa-hc\/"},"modified":"2024-11-07T19:25:54","modified_gmt":"2024-11-07T13:55:54","slug":"kalinga-institute-of-industrial-technology-kit-v-acite-2024-337-ctr-108-orissa-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kalinga-institute-of-industrial-technology-kit-v-acite-2024-337-ctr-108-orissa-hc\/","title":{"rendered":"Kalinga Institute of Industrial Technology (KIT) v. ACIT(E) (2024) 337 CTR 108 (Orissa) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that there was no new\u00a0 tangible material. Court also held that review of the assessment to rectify earlier error or omission is not valid. Accordingly the\u00a0 notice and order disposing the objection is quashed. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-With in four years-No new tangible material-Review of the assessment to rectify earlier error or omission-Notice and order disposing the objection is quashed. [S. 148, 263, Art. 226] <\/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-47703","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cpp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47703","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=47703"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47703\/revisions"}],"predecessor-version":[{"id":47704,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47703\/revisions\/47704"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47703"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47703"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}