{"id":52308,"date":"2025-03-24T12:37:05","date_gmt":"2025-03-24T07:07:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/anchita-properties-p-ltd-v-ito-2024115-itr-401-koltrib\/"},"modified":"2025-03-24T12:37:05","modified_gmt":"2025-03-24T07:07:05","slug":"anchita-properties-p-ltd-v-ito-2024115-itr-401-koltrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anchita-properties-p-ltd-v-ito-2024115-itr-401-koltrib\/","title":{"rendered":"Anchita Properties P. Ltd. v. ITO (2024)115 ITR 401 (Kol)(Trib)"},"content":{"rendered":"<p>Held that the Assessing Officer \u00a0has not alleged that\u00a0 the\u00a0 assessee had failed to fully and truly discloser \u00a0of all material facts. It is for the for the Revenue to establish that the failure to disclose material facts. Accordingly the reassessment\u00a0\u00a0 is quashed.(AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147: Reassessment-After the expiry of four years-Investments-No failure to disclose material facts-Onus on revenue-Reassessment notice and order is quashed. [S. 143(3). 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":[21],"tags":[],"class_list":["post-52308","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dBG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52308","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=52308"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52308\/revisions"}],"predecessor-version":[{"id":52309,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52308\/revisions\/52309"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52308"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52308"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}