{"id":6638,"date":"2019-08-21T08:44:24","date_gmt":"2019-08-21T08:44:24","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pawan-sood-v-cit-2019-415-itr-350-all-hc\/"},"modified":"2019-08-21T08:44:24","modified_gmt":"2019-08-21T08:44:24","slug":"pawan-sood-v-cit-2019-415-itr-350-all-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pawan-sood-v-cit-2019-415-itr-350-all-hc\/","title":{"rendered":"Pawan Sood. v. CIT  (2019)  415 ITR 350 (All.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that the assessing authority had applied his mind and passed the original assessment order and there was no fresh material on record to permit the Department to initiate the reassessment proceedings.\u00a0 Reassessment is bad in law. (AY. 2007 -08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment \u2013With in four years- No new tangible material-Reassessment is bad in law. [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-6638","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1J4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6638","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=6638"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6638\/revisions"}],"predecessor-version":[{"id":6639,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6638\/revisions\/6639"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6638"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6638"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}