{"id":18010,"date":"2021-05-10T17:03:11","date_gmt":"2021-05-10T11:33:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shanker-tradex-p-ltd-v-ito-2020-84-itr-32-sn-delhitrib\/"},"modified":"2021-05-10T17:03:11","modified_gmt":"2021-05-10T11:33:11","slug":"shanker-tradex-p-ltd-v-ito-2020-84-itr-32-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shanker-tradex-p-ltd-v-ito-2020-84-itr-32-sn-delhitrib\/","title":{"rendered":"Shanker Tradex P. Ltd. v. ITO (2020) 84 ITR 32 (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that \u00a0the order of the Assessing Officer dated March 31, 2015 passed under section\u00a0143(3)\u00a0mentioned that the sanction of the Commissioner of Income-tax was obtained for reopening of the assessment. According to section\u00a0151(2)\u00a0as it stood during the period when the reopening was done, the sanction should have been obtained from an officer of the rank of Joint Commissioner. Such approval had not been taken. Since no proper approval was taken in accordance with the provisions of section\u00a0151, all proceedings subsequent to that point became a nullity. (AY.2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment-Sanction for issue of notice-Sanction of  Joint Commissioner-Sanction obtained from commissioner-Notice not valid. [S. 143(1), 147, 148, 151(2)]  <\/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-18010","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Gu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18010","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=18010"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18010\/revisions"}],"predecessor-version":[{"id":18011,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18010\/revisions\/18011"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18010"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18010"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18010"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}