{"id":21344,"date":"2021-09-07T18:09:41","date_gmt":"2021-09-07T12:39:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=21344"},"modified":"2021-09-10T07:06:53","modified_gmt":"2021-09-10T01:36:53","slug":"reassesment-u-s-147-when-cit-exercises-revisonal-powers","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/reassesment-u-s-147-when-cit-exercises-revisonal-powers\/","title":{"rendered":"reassesment u\/s 147 when CIT exercises revisonal powers"},"content":{"rendered":"<p>Sir,<\/p>\n<p>In one case, the CIT u\/s 263 has set aside an assesssment u\/s143(3) for a particular issue to be verfied by the assessing officer. However for the same assessment year, the assessing officer has re opened u\/s 147 on another issue. Whether two proceedings\u00a0 is possible for same\u00a0 assesment year. How to proceed to\u00a0 re opening notice, pl advice<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[139],"qa_category":[23],"qa_tag":[136,116],"class_list":["post-21344","qa","type-qa","status-publish","hentry","qa_expert-research-team","qa_category-income-tax","qa_tag-reassessment","qa_tag-revision-of-orders-prejudicial-to-revenue"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/21344","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=21344"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21344"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=21344"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=21344"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=21344"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}