{"id":52420,"date":"2025-03-31T12:11:28","date_gmt":"2025-03-31T06:41:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/aggarwal-construction-co-v-dy-cit-2024116-itr-70-snamritsar-trib\/"},"modified":"2025-03-31T12:11:28","modified_gmt":"2025-03-31T06:41:28","slug":"aggarwal-construction-co-v-dy-cit-2024116-itr-70-snamritsar-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aggarwal-construction-co-v-dy-cit-2024116-itr-70-snamritsar-trib\/","title":{"rendered":"Aggarwal Construction Co. v. Dy. CIT (2024)116 ITR 70 (SN)(Amritsar) (Trib)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that in original assessment proceedings, the assessee has produced the copies of the\u00a0 invoices and bank account statements. Reasons were recorded citing\u00a0 incorrect reasons and\u00a0 incorrect figures of alleged bogus purchases.. Re assessment is quashed. (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-After the expiry of four years-Bogus purchases-Information  from investigation wing-Incorrect reasons recorded  and incorrect figures-Re assessment 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-52420","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dDu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52420","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=52420"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52420\/revisions"}],"predecessor-version":[{"id":52421,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52420\/revisions\/52421"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}