{"id":6636,"date":"2019-08-21T08:37:55","date_gmt":"2019-08-21T08:37:55","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-atul-ltd-2019-415-itr-1-guj-hc\/"},"modified":"2019-08-21T08:37:55","modified_gmt":"2019-08-21T08:37:55","slug":"cit-v-atul-ltd-2019-415-itr-1-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-atul-ltd-2019-415-itr-1-guj-hc\/","title":{"rendered":"CIT  v.  Atul Ltd. (2019) 415 ITR 1 (Guj) (HC)"},"content":{"rendered":"<p>Dismissing the appeal the court held that there was no new material hence reassessment on mere change of opinion is bad in law. (AY. 2007 -08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment\u2013With in four years-Change of opinion-Loss on account of sale of stores-No new material-Reassessment is not valid.[S. 144(1)(c), 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-6636","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1J2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6636","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=6636"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6636\/revisions"}],"predecessor-version":[{"id":6637,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6636\/revisions\/6637"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6636"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6636"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6636"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}