{"id":53066,"date":"2025-04-21T15:01:32","date_gmt":"2025-04-21T09:31:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jagdishkumar-vitthalbhai-patel-v-ito-2023-471-itr-216-151-taxmann-com-121-guj-hc\/"},"modified":"2025-04-21T15:01:32","modified_gmt":"2025-04-21T09:31:32","slug":"jagdishkumar-vitthalbhai-patel-v-ito-2023-471-itr-216-151-taxmann-com-121-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jagdishkumar-vitthalbhai-patel-v-ito-2023-471-itr-216-151-taxmann-com-121-guj-hc\/","title":{"rendered":"Jagdishkumar Vitthalbhai Patel v. ITO (2023) 471 ITR 216 \/151 taxmann.com 121 (Guj) (HC)"},"content":{"rendered":"<p>Assessee an individual derived income from different sources including share in partnership firm\u00a0 Assessment\u00a0 was completed u\/s 143(3) of the Act.. The assessment was reopened.\u00a0 On writ, the Court held that\u00a0 notice\u00a0 proposing to reopen completed assessment is\u00a0 quashed and set aside. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147: Reassessment-After the expiry of four years-Capital gains-Co-owner-No failure to disclose material facts-Reassessment notice and order disposing the objection is quashed. [S. 45(3) 50C, 148, Art. 226] <\/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-53066","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dNU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53066","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=53066"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53066\/revisions"}],"predecessor-version":[{"id":53067,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53066\/revisions\/53067"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53066"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53066"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53066"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}