{"version":"1.0","provider_name":"Taxmann Blog","provider_url":"https:\/\/www.taxmann.com\/post","author_name":"Taxmann","author_url":"https:\/\/www.taxmann.com\/post\/author\/ruchi","title":"Case Law Analysis on Income Escaping Assessment \u2013 Section 147 | Section 148","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"es22hVdt5f\"><a href=\"https:\/\/www.taxmann.com\/post\/blog\/case-law-analysis-on-income-escaping-assessment\/\">Case Law Analysis on Income Escaping Assessment \u2013 Section 147 | Section 148<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.taxmann.com\/post\/blog\/case-law-analysis-on-income-escaping-assessment\/embed#?secret=es22hVdt5f\" width=\"600\" height=\"338\" title=\"&#8220;Case Law Analysis on Income Escaping Assessment \u2013 Section 147 | Section 148&#8221; &#8212; Taxmann Blog\" data-secret=\"es22hVdt5f\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","thumbnail_url":"https:\/\/www.taxmann.com\/post\/wp-content\/uploads\/2024\/03\/2.-Case-Law-Analysis.jpg","thumbnail_width":600,"thumbnail_height":352,"description":"The article discusses case laws and principles related to reassessment notices under sections 147 and 148 of the Income Tax Act, focusing on the authority of the Assessing Officer versus external audit opinions, change of opinion, rectification, and non-disclosure of facts, emphasizing the legal requirements for reassessment and the role of subjective satisfaction and material facts in justifying reassessment."}