{"id":7395,"date":"2019-09-24T06:26:14","date_gmt":"2019-09-24T06:26:14","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sanjivani-non-ferrous-trading-p-ltd-v-ito-2019-308-ctr-532-177-dtr-276-delhihc\/"},"modified":"2019-09-24T06:26:14","modified_gmt":"2019-09-24T06:26:14","slug":"sanjivani-non-ferrous-trading-p-ltd-v-ito-2019-308-ctr-532-177-dtr-276-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sanjivani-non-ferrous-trading-p-ltd-v-ito-2019-308-ctr-532-177-dtr-276-delhihc\/","title":{"rendered":"Sanjivani Non-Ferrous Trading (P) Ltd .v. ITO (2019) 308 CTR 532 \/ 177 DTR 276 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the Writ of Assessee, it was held that the AO was of the opinion that the issue of profitability which required re-examination was pursuant to the survey conducted subsequently (not because of a second opinion or review) and which clearly showed that the sales declared were suspect, to say the least; hence reopening was sustainable.\u00a0 (WP Nos. 11736, 12546 of 2018 dt 09-04-2019) (AY. 2011-12, 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-After the expiry of four years\u2013Survey\u2014 Materials clearly showed that the sales declared were to be suspected\u2014Re-opening was sustainable. [S. 133A, 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-7395","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Vh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7395","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=7395"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7395\/revisions"}],"predecessor-version":[{"id":7396,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7395\/revisions\/7396"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7395"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7395"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}