{"id":11010,"date":"2020-04-02T07:30:06","date_gmt":"2020-04-02T07:30:06","guid":{"rendered":"http:\/\/itatonline.org\/digest\/apc-air-systems-p-ltd-v-ito-202077-itr-21-sn-delhitrib\/"},"modified":"2020-04-02T07:30:06","modified_gmt":"2020-04-02T07:30:06","slug":"apc-air-systems-p-ltd-v-ito-202077-itr-21-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/apc-air-systems-p-ltd-v-ito-202077-itr-21-sn-delhitrib\/","title":{"rendered":"APC Air Systems P. Ltd. v. ITO (2020)77 ITR 21 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held\u00a0 that the approval for initiating reassessment proceedings had been granted by the Additional Commissioner mechanically and without application of mind and was not valid because the remarks did not show which material, information, documents and which other aspects he had been gone through and examined for reaching the satisfaction for granting approval. Thereafter, the AO had mechanically issued notice under S. 148\u00a0of the\u00a0 Act,. The reopening\u00a0 is held to be bad in law. (AY.2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment-Sanction for issue of notice-Approval granted in mechanical manner and without application of mind-Reopening  is not valid. [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-11010","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2RA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11010","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=11010"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11010\/revisions"}],"predecessor-version":[{"id":11011,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11010\/revisions\/11011"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11010"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11010"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11010"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}