{"id":53986,"date":"2025-05-10T10:29:28","date_gmt":"2025-05-10T04:59:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-man-prakash-talkies-p-ltd-2024-232-ttj-673-38-nypttj-1272-jaipurtrib-2\/"},"modified":"2025-05-10T10:29:28","modified_gmt":"2025-05-10T04:59:28","slug":"dy-cit-v-man-prakash-talkies-p-ltd-2024-232-ttj-673-38-nypttj-1272-jaipurtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-man-prakash-talkies-p-ltd-2024-232-ttj-673-38-nypttj-1272-jaipurtrib-2\/","title":{"rendered":"Dy.CIT v. Man Prakash Talkies (P) Ltd (2024) 232 TTJ 673 \/ 38 NYPTTJ 1272 (Jaipur)(Trib)"},"content":{"rendered":"<p>Held that\u00a0 there is no failure to disclose material facts. Re assessment is bad in law. (AY.2008-09,\u00a0 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147: Reassessment-After the expiry of four years-No failure to disclose material facts-Re assessment is bad in law.[S. 45(2), 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-53986","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e2K","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53986","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=53986"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53986\/revisions"}],"predecessor-version":[{"id":53987,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53986\/revisions\/53987"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53986"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53986"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}