{"id":52646,"date":"2025-04-05T11:10:01","date_gmt":"2025-04-05T05:40:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-k-murugan-2023-37-nypttj-861-2024-227-ttj-121-233-dtr-72-chennaitrib-2\/"},"modified":"2025-04-05T11:10:01","modified_gmt":"2025-04-05T05:40:01","slug":"ito-v-k-murugan-2023-37-nypttj-861-2024-227-ttj-121-233-dtr-72-chennaitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-k-murugan-2023-37-nypttj-861-2024-227-ttj-121-233-dtr-72-chennaitrib-2\/","title":{"rendered":"ITO v. K. Murugan (2023) 37 NYPTTJ 861 \/ (2024) 227 TTJ 121 \/ 233 DTR 72 (Chennai)(Trib)"},"content":{"rendered":"<p>Held that reasons recorded for reopening of assessment clearly establish that there was failure of the assessee to disclose fully and truly all material facts necessary for assessment; although the assessment is \u00a0reopened on the basis of audit objection is held to be valid.\u00a0 (AY. 2008-09 \u00a02010-11 to 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147: Reassessment-After the expiry of four years-Audit objection-Re assessment is valid.[S. 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-52646","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dH8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52646","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=52646"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52646\/revisions"}],"predecessor-version":[{"id":52647,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52646\/revisions\/52647"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52646"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52646"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}