{"id":6854,"date":"2019-08-27T05:04:52","date_gmt":"2019-08-27T05:04:52","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-balaji-neemuch-infrastructure-pvt-ltd-2019-414-itr-707-mphc\/"},"modified":"2019-08-27T05:04:52","modified_gmt":"2019-08-27T05:04:52","slug":"cit-v-balaji-neemuch-infrastructure-pvt-ltd-2019-414-itr-707-mphc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-balaji-neemuch-infrastructure-pvt-ltd-2019-414-itr-707-mphc\/","title":{"rendered":"CIT  v.  Balaji Neemuch Infrastructure Pvt. Ltd. (2019)  414 ITR 707 (MP)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that\u00a0 the reassessment proceedings were initiated on the basis of the same material which was available before the Assessing Officer and a mere change of opinion had led to the reassessment, which was not permissible. ( AY.2007 -08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment \u2013With in four years- Change of opinion-  No new material-Reassessment is held to be bad in law . [ S.80IA(4 ]<\/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-6854","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1My","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6854","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=6854"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6854\/revisions"}],"predecessor-version":[{"id":6855,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6854\/revisions\/6855"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6854"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6854"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6854"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}