{"id":1416,"date":"2018-06-22T16:43:28","date_gmt":"2018-06-22T16:43:28","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-sng-developers-ltd-2018-404-itr-312-delhi-hc\/"},"modified":"2018-06-22T16:43:28","modified_gmt":"2018-06-22T16:43:28","slug":"cit-v-sng-developers-ltd-2018-404-itr-312-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-sng-developers-ltd-2018-404-itr-312-delhi-hc\/","title":{"rendered":"CIT  v. SNG Developers Ltd. (2018) 404 ITR 312 (Delhi) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal\u00a0 held that;merely on the basis of DIT(Inv.) without verification\u00a0 is without application of mind hence the reassessment is held to be bad in law .( AY. 2003-04)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147: Reassessment \u2014 Accommodation entries -Non application of mind -Merely on the basis of DIT(Inv.) without verification , reassessment is held to be bad in law [ S.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-1416","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-mQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1416","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=1416"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1416\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1416"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1416"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}