{"id":10376,"date":"2020-03-09T10:12:20","date_gmt":"2020-03-09T10:12:20","guid":{"rendered":"http:\/\/itatonline.org\/digest\/blue-chip-developers-p-ltd-v-ito-2019-76-itr-58-sn-delhitrib\/"},"modified":"2020-03-09T10:12:20","modified_gmt":"2020-03-09T10:12:20","slug":"blue-chip-developers-p-ltd-v-ito-2019-76-itr-58-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/blue-chip-developers-p-ltd-v-ito-2019-76-itr-58-sn-delhitrib\/","title":{"rendered":"Blue Chip Developers P. Ltd. v. ITO (2019) 76 ITR 58 (SN.) (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that, PCIT while granting approval for issue of notice u\/s. 148\u00a0had only mentioned \u201cyes\u201d, which established that the approving authority had given approval to the reopening of the assessment in a mechanical manner without due application of mind. Therefore, reassessment was not sustainable in the eyes of law and had to be quashed. AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment-Sanction for issue of notice-Approval of commissioner in a mechanical manner without due application of mind and mentioning only \u201cyes\u201d-Reassessment  is not sustainable.  [S. 147, 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-10376","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Hm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10376","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=10376"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10376\/revisions"}],"predecessor-version":[{"id":10377,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10376\/revisions\/10377"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10376"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10376"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}