{"id":1382,"date":"2018-06-17T12:27:37","date_gmt":"2018-06-17T12:27:37","guid":{"rendered":"http:\/\/itatonline.org\/digest\/rama-goyal-v-ito-2018-64-itr-1-jaipur-trib\/"},"modified":"2019-04-21T09:24:43","modified_gmt":"2019-04-21T09:24:43","slug":"rama-goyal-v-ito-2018-64-itr-1-jaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rama-goyal-v-ito-2018-64-itr-1-jaipur-trib\/","title":{"rendered":"Rama Goyal (Smt) v.ITO ( 2018) 64 ITR 1 ( Jaipur) (Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that the reassessment was done to meet the objections of the audit party<\/p>\n<p>Without application of mind and also no approval was obtained hence the reassessment was held to be bad in law. ( AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment &#8211; Sanction for issue of notice &#8211; After the   expiry of four years- Approval was not obtained \u2013 Reassessment was held to be bad in law [ 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-1382","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-mi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1382","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=1382"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1382\/revisions"}],"predecessor-version":[{"id":5055,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1382\/revisions\/5055"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}