{"id":52422,"date":"2025-03-31T12:12:59","date_gmt":"2025-03-31T06:42:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ashok-kumar-kolla-v-dy-cit-2024-116-itr-73-snhydtrib\/"},"modified":"2025-03-31T12:12:59","modified_gmt":"2025-03-31T06:42:59","slug":"ashok-kumar-kolla-v-dy-cit-2024-116-itr-73-snhydtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ashok-kumar-kolla-v-dy-cit-2024-116-itr-73-snhydtrib\/","title":{"rendered":"Ashok Kumar Kolla v. Dy. CIT (2024) 116 ITR 73 (SN)(Hyd)(Trib)"},"content":{"rendered":"<p>Held that the assessee had made disclosure of all necessary facts for completion of\u00a0 assessment, there is allegation of failure to disclose material facts. Reassessment is quashed and set aside. (AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-After the expiry of four years-Excess Indexed cost of acquisition-No failure to disclose material facts-Reassessment is quashed.[S.  45, 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-52422","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dDw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52422","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=52422"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52422\/revisions"}],"predecessor-version":[{"id":52423,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52422\/revisions\/52423"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52422"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}