{"id":10374,"date":"2020-03-09T10:12:02","date_gmt":"2020-03-09T10:12:02","guid":{"rendered":"http:\/\/itatonline.org\/digest\/anurag-v-ito-2019-76-itr-38-sn-delhitrib\/"},"modified":"2020-03-09T10:12:02","modified_gmt":"2020-03-09T10:12:02","slug":"anurag-v-ito-2019-76-itr-38-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anurag-v-ito-2019-76-itr-38-sn-delhitrib\/","title":{"rendered":"Anurag v. ITO (2019) 76 ITR 38 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that, reopening of the assessment could not be permitted for fishing or a roving inquiry, as in the original assessment the AO had gone through all the facts and taken a decision. Notice of reopening u\/s. 148\u00a0on the same issue was merely for making fishing or roving inquiries which would not permit the requirement of reopening. Hence, reopening is bad in law. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment\u2013Reopening on same issue merely for making fishing or roving inquiries is impermissible 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-10374","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Hk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10374","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=10374"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10374\/revisions"}],"predecessor-version":[{"id":10375,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10374\/revisions\/10375"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10374"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10374"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}