{"id":6640,"date":"2019-08-21T08:44:50","date_gmt":"2019-08-21T08:44:50","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ihhr-hospitality-pvt-ltd-v-acit-2019-415-itr-459-delhihc\/"},"modified":"2019-08-21T08:44:50","modified_gmt":"2019-08-21T08:44:50","slug":"ihhr-hospitality-pvt-ltd-v-acit-2019-415-itr-459-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ihhr-hospitality-pvt-ltd-v-acit-2019-415-itr-459-delhihc\/","title":{"rendered":"IHHR  Hospitality Pvt. Ltd.  v. ACIT  (2019) 415 ITR 459 (Delhi)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that reassessment is based upon a second opinion on the same facts by a subsequent Assessing Officer. A notice under S.\u00a0148\u00a0was to be premised on fresh or tangible material made available with the Department within the time granted or within the extended time under S.\u00a0147\u00a0or if material documents, which had significance on the reassessment were withheld or improperly disclosed. The notice for reopening the assessment was quashed. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment\u2013With in four years-No failure to disclose all material facts fully and truly-Reassessment on change of opinion is held to be not valid. [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-6640","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1J6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6640","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=6640"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6640\/revisions"}],"predecessor-version":[{"id":6641,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6640\/revisions\/6641"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6640"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6640"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}