{"id":733,"date":"2018-05-09T00:04:39","date_gmt":"2018-05-09T00:04:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/kotarki-constructions-p-ltd-v-acit-2018162-dtr-49-karn-hc\/"},"modified":"2022-01-21T17:22:01","modified_gmt":"2022-01-21T11:52:01","slug":"kotarki-constructions-p-ltd-v-acit-2018162-dtr-49-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kotarki-constructions-p-ltd-v-acit-2018162-dtr-49-karn-hc\/","title":{"rendered":"Kotarki Constructions (P) Ltd. v. ACIT (2018)162 DTR 49 \/( 2019) 306 CTR 223(Karn)  (HC) .Editoria: Division bench affirmed ,Kotarki Constructions Pvt. Ltd; ACIT  v.  (2021)435 ITR 78\/ 202 DTR 241\/  322 CTR 843 \/281 Taxman 187  (Karn) (HC)"},"content":{"rendered":"<p>S. 147: Reassessment \u2013Change of opinion-Since there was no material on record to indicate that there was a failure on part of the assessee to disclose fully and truly relevant material during original assessment proceedings, initiation of reassessment proceedings was without jurisdiction. [ S.80IA(4), 148 ]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147: Reassessment \u2013Change of opinion-Since there was no material on record to indicate that there was a failure on part of the assessee to disclose fully and truly relevant material during original assessment proceedings, initiation of reassessment proceedings was without jurisdiction. [ S.80IA(4), 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-733","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/733","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=733"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/733\/revisions"}],"predecessor-version":[{"id":24184,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/733\/revisions\/24184"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}