{"id":53894,"date":"2025-05-08T16:10:05","date_gmt":"2025-05-08T10:40:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kaushik-pra-vinchandra-gohel-v-ao-2004-231-ttj-1-uo-ahdtrib-2\/"},"modified":"2025-05-08T16:10:05","modified_gmt":"2025-05-08T10:40:05","slug":"kaushik-pra-vinchandra-gohel-v-ao-2004-231-ttj-1-uo-ahdtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kaushik-pra-vinchandra-gohel-v-ao-2004-231-ttj-1-uo-ahdtrib-2\/","title":{"rendered":"Kaushik Pra Vinchandra Gohel v. AO (2004) 231 TTJ 1 (UO) (Ahd)(Trib)"},"content":{"rendered":"<p>Held that thee assessee having not filed his return for the relevant assessment year despite the fact that there were substantial cash deposits\/credits in his account with a co-operative society during the relevant year, reopening of assessment under s. 147 is\u00a0 valid. (AY. 2015-16 to 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Cash deposit-Substantial cash deposit-Return not filed-Reassessment notice is valid. [S. 68,115BBE, 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-53894","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e1g","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53894","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=53894"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53894\/revisions"}],"predecessor-version":[{"id":53895,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53894\/revisions\/53895"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53894"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53894"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53894"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}