{"id":52418,"date":"2025-03-31T12:10:46","date_gmt":"2025-03-31T06:40:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-aggarwal-construction-co-2024116-itr-432-trib-amritsartrib\/"},"modified":"2025-03-31T12:10:46","modified_gmt":"2025-03-31T06:40:46","slug":"dy-cit-v-aggarwal-construction-co-2024116-itr-432-trib-amritsartrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-aggarwal-construction-co-2024116-itr-432-trib-amritsartrib\/","title":{"rendered":"Dy. CIT v. Aggarwal Construction Co. (2024)116 ITR 432 (Trib) (Amritsar)(Trib)"},"content":{"rendered":"<p>Held that there is no failure to disclose material facts and\u00a0 no defects\u00a0 in the books of account maintained by the assessee.\u00a0 Addition on account of bogus purchase is \u00a0unjustified. Reassessment is quashed.<em>\u00a0(<\/em>AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-After the expiry of four years-Bogus purchases-Change of opinion-No failure to disclose material facts-Reassessment is quashed.[S.69A,  69C, 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-52418","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dDs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52418","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=52418"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52418\/revisions"}],"predecessor-version":[{"id":52419,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52418\/revisions\/52419"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52418"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52418"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52418"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}