{"id":1151,"date":"2018-06-02T00:53:03","date_gmt":"2018-06-02T00:53:03","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sunil-agarwal-v-ito-delhitrib-www-itatonline-org\/"},"modified":"2018-06-02T06:27:37","modified_gmt":"2018-06-02T06:27:37","slug":"sunil-agarwal-v-ito-delhitrib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sunil-agarwal-v-ito-delhitrib-www-itatonline-org\/","title":{"rendered":"Sunil Agarwal v. ITO (Delhi)(Trib) , www.itatonline.org"},"content":{"rendered":"<p><strong>Allowing the appeal of the assessee the Tribunal held that ; If the AO reopens on the basis of information received from another AO without further inquiry, it means he has proceeded &#8220;mechanically&#8221; and &#8220;without application of mind&#8221;. If the CIT does not give reasons while according sanction, it implies that he has also not applied his mind. Both render the reopening void<\/strong><strong>\u00a0 <\/strong>( ITA No. 988\/Del\/2018, dt. 25.05.2018)(AY. 2008-09)<\/p>\n<p><a href=\"http:\/\/itatonline.org\/archives\/wp-content\/uploads\/Sunil-Agarwal-147-151-reopening-sanction.pdf\"><strong>[Click here to download PDF file]<\/strong><\/a><\/p>\n<p><strong>\u00a0\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment &#8211; Sanction for issue of notice &#8211; If the AO reopens on the basis of information received from another AO without further inquiry, it means he has proceeded &#8220;mechanically&#8221; and &#8220;without application of mind&#8221;. If the CIT does not give reasons while according sanction, it implies that he has also not applied his mind. Both render the reopening void [ 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-1151","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-iz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1151","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=1151"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1151\/revisions"}],"predecessor-version":[{"id":1156,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1151\/revisions\/1156"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1151"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1151"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}