{"id":920,"date":"2018-05-20T11:03:11","date_gmt":"2018-05-20T11:03:11","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-p-nithilan-2018-403-itr-154-mad-hc\/"},"modified":"2018-05-20T11:03:11","modified_gmt":"2018-05-20T11:03:11","slug":"cit-v-p-nithilan-2018-403-itr-154-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-p-nithilan-2018-403-itr-154-mad-hc\/","title":{"rendered":"CIT v. P. Nithilan.  (2018)  403 ITR 154 (Mad) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, Reassessment on the basis of report of departmental Valuer is held to be bad in law  ( AY. 1991-92).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147: Reassessment \u2014 Change of opinion-Un explained investment -Reasons not recorded -Reassessment on the basis of report of departmental Valuer is held to be bad in law .  [ 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-920","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/920","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=920"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/920\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=920"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=920"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=920"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}