{"id":54833,"date":"2025-06-11T12:44:22","date_gmt":"2025-06-11T07:14:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/yogesh-kumar-saini-v-uoi-2025-302-taxman-427-raj-hc\/"},"modified":"2025-06-11T12:44:22","modified_gmt":"2025-06-11T07:14:22","slug":"yogesh-kumar-saini-v-uoi-2025-302-taxman-427-raj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/yogesh-kumar-saini-v-uoi-2025-302-taxman-427-raj-hc\/","title":{"rendered":"Yogesh Kumar Saini v. UOI (2025) 302 Taxman 427 (Raj.)(HC)"},"content":{"rendered":"<p>The assesee has claimed\u00a0 deduction under section 54B of the Act\u00a0 which was allowed. The\u00a0 Assessing Officer issued reassessment notice on ground that land was sold by brothers of assessee and income had escaped assessment. On writ the Court held that there\u00a0 was no specific question raised with regard to deduction claimed under section 54B, hence issue of reassessment notice is valid. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147: Reassessment-Capital gains-Land used for agricultural purposes-Reassessment notice is justified. [S. 45, 54B, 143(3), 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-54833","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-egp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54833","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=54833"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54833\/revisions"}],"predecessor-version":[{"id":54834,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54833\/revisions\/54834"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}