{"id":14830,"date":"2021-01-03T16:22:05","date_gmt":"2021-01-03T16:22:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/narayan-singh-huf-v-ito-202082-itr-18-sndelhi-trib\/"},"modified":"2021-01-03T16:22:05","modified_gmt":"2021-01-03T16:22:05","slug":"narayan-singh-huf-v-ito-202082-itr-18-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/narayan-singh-huf-v-ito-202082-itr-18-sndelhi-trib\/","title":{"rendered":"Narayan Singh, HUF v. ITO (2020)82 ITR 18 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that ,the Assessing Officer had totally misinterpreted the directions of\u00a0 the Tribunal and grossly erred in reopening the Assessment . The Tribunal had held given the direction to verify accordingly the reassessment is held to be not valid. (AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment \u2013 Capital gains- HUF \u2013 Individual &#8211; No direction was given buy the Appellate Tribunal &#8211;  Reassessment is held to be not valid .[ 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":[21],"tags":[],"class_list":["post-14830","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Rc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14830","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=14830"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14830\/revisions"}],"predecessor-version":[{"id":14831,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14830\/revisions\/14831"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14830"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14830"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}