{"id":52312,"date":"2025-03-24T12:37:38","date_gmt":"2025-03-24T07:07:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-e-v-hindustan-institute-of-technology-and-science-2024-115-itr-24-snchennaitrib\/"},"modified":"2025-03-24T12:37:38","modified_gmt":"2025-03-24T07:07:38","slug":"dy-cit-e-v-hindustan-institute-of-technology-and-science-2024-115-itr-24-snchennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-e-v-hindustan-institute-of-technology-and-science-2024-115-itr-24-snchennaitrib\/","title":{"rendered":"Dy. CIT (E) v. Hindustan Institute of Technology and Science (2024) 115 ITR 24 (SN)(Chennai)(Trib)"},"content":{"rendered":"<p>Held, that\u00a0 the issue dealt in original assessment proceedings cannot be reviewed. The\u00a0 Assessing Officer has power to reassess but not review. Order of CIT(A) is affirmed.\u00a0 (AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Change of opinion-Issue dealt in original assessment proceedings-Reassessment is quashed. [S.11, 12AA  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-52312","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dBK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52312","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=52312"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52312\/revisions"}],"predecessor-version":[{"id":52313,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52312\/revisions\/52313"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52312"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52312"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}