{"id":5760,"date":"2019-06-14T11:25:28","date_gmt":"2019-06-14T11:25:28","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ratnagiri-district-central-co-operative-bank-ltd-v-dcit-2019-197-ttj-649-175-dtr-327-pune-trib\/"},"modified":"2019-06-14T11:25:28","modified_gmt":"2019-06-14T11:25:28","slug":"ratnagiri-district-central-co-operative-bank-ltd-v-dcit-2019-197-ttj-649-175-dtr-327-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ratnagiri-district-central-co-operative-bank-ltd-v-dcit-2019-197-ttj-649-175-dtr-327-pune-trib\/","title":{"rendered":"Ratnagiri District Central Co-Operative Bank Ltd. v DCIT (2019) 197 TTJ  649\/175 DTR 327 ( Pune) (Trib.)"},"content":{"rendered":"<p>Authorities below were justified in not accepting the return filed in response to notice under section 148 declaring income lower than shown in the original return. Assesse cannot raise fresh independent claims having effect of reducing income already\u00a0 declared. Followed CIT v. Sun Engineering Works Pvt. Ltd. (1992) 198 ITR 297 (SC)\u00a0 (AY 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment\u2013Notice\u2013Return filed in response offering lesser income- Assesse cannot raise fresh independent claims having effect of reducing income already  declared. [S. 147]<\/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":[1],"tags":[],"class_list":["post-5760","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1uU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5760","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=5760"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5760\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5760"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5760"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}