{"id":12115,"date":"2020-09-04T12:15:39","date_gmt":"2020-09-04T12:15:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/vanita-sanjeev-anand-v-ito-2020422-itr-1-189-dtr-198-314-ctr-608-delhihc\/"},"modified":"2021-06-06T11:42:41","modified_gmt":"2021-06-06T06:12:41","slug":"vanita-sanjeev-anand-v-ito-2020422-itr-1-189-dtr-198-314-ctr-608-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vanita-sanjeev-anand-v-ito-2020422-itr-1-189-dtr-198-314-ctr-608-delhihc\/","title":{"rendered":"Vanita Sanjeev Anand v .ITO (2020)422 ITR 1\/ 189 DTR 198\/ 314 CTR 608\/ 271 Taxman 105 (Delhi)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that issue of notice on ground that returns had not been submitted\u00a0 . When the Loan transactions\u00a0 were accepted in original assessment issue of notice seeking to assess outstanding liability as income from other sources\u00a0 is held to be not valid . \u00a0(AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147: Reassessment \u2014 Return submitted \u2014 Notice on ground that returns had not been submitted \u2014 Loan transactions accepted in original assessment \u2014Notice seeking to assess outstanding liability as income from other sources \u2014  Held to be not valid [ S. 56, 148 , Art .226 ] <\/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-12115","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-39p","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12115","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=12115"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12115\/revisions"}],"predecessor-version":[{"id":18974,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12115\/revisions\/18974"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12115"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12115"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}