{"id":6272,"date":"2019-08-01T07:53:13","date_gmt":"2019-08-01T07:53:13","guid":{"rendered":"http:\/\/itatonline.org\/digest\/kanchan-agarwal-mrs-v-ito-2019-263-taxman-682-karn-hc\/"},"modified":"2019-08-01T07:53:13","modified_gmt":"2019-08-01T07:53:13","slug":"kanchan-agarwal-mrs-v-ito-2019-263-taxman-682-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kanchan-agarwal-mrs-v-ito-2019-263-taxman-682-karn-hc\/","title":{"rendered":"Kanchan Agarwal  (Mrs.)  v. ITO (2019) 263 Taxman 682 (Karn.)(HC)"},"content":{"rendered":"<p>AO\u00a0 issued notice to initiate reassessment . On day of furnishing reasons, re-assessment order was passed. Assessee filed preliminary objections on 27-12-2018. On writ the Court held that since assessee was not provided breathing time to furnish objections, and AO proceeded to conclude re-assessment in hasty manner, re-assessment set aside\u00a0 and matter remanded. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment\u2013With in four years- On the day of furnishing the recorded reasons\u2013Reassessment order is passed -Order passed in hasty manner\u2013Order is seta side. [S. 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":[1],"tags":[],"class_list":["post-6272","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Da","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6272","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=6272"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6272\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}