{"id":8030,"date":"2019-11-02T07:45:26","date_gmt":"2019-11-02T07:45:26","guid":{"rendered":"http:\/\/itatonline.org\/digest\/royal-infrastructure-v-dcit-2019-265-taxman-103-mag-guj-hc\/"},"modified":"2019-11-02T07:45:26","modified_gmt":"2019-11-02T07:45:26","slug":"royal-infrastructure-v-dcit-2019-265-taxman-103-mag-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/royal-infrastructure-v-dcit-2019-265-taxman-103-mag-guj-hc\/","title":{"rendered":"Royal Infrastructure.  v. DCIT  (2019)  265 Taxman 103 (Mag)  (Guj.)(HC)"},"content":{"rendered":"<p>During course of scrutiny assessment, AO\u00a0 examined assessee&#8217;s claim for deduction under section 80IB(10) in detail and raised several queries and thereafter accepted same. Subsequently, AO issued impugned notice under S.148 seeking to reopen assessment on ground that seven flats had been allotted either to family members or to same individual in contravention of clauses (e) and (f) of section 80-IB(10).\u00a0 On writ the Court held that\u00a0 the assessee had disclosed all material facts necessary for assessment and Assessing Officer allowed claim under section 80-IB(10) after examining same in detail, merely because he did not examine such claim from angle of clauses (e) and (f) thereof, would not be a valid ground for reopening assessment. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment\u2013Housing project\u2013Claim was examined in original assessment proceedings-Merely because the AO did not examine such claim from angle of clauses (e) and (f) thereof, would not be a valid ground for reopening assessment. [S. 80IB(10), 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-8030","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-25w","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8030","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=8030"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8030\/revisions"}],"predecessor-version":[{"id":8031,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8030\/revisions\/8031"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8030"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8030"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8030"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}