{"id":18697,"date":"2021-05-26T12:26:37","date_gmt":"2021-05-26T06:56:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/asn-polymers-pvt-ltd-v-ito-2021-85-itr-56-sndelhi-trib\/"},"modified":"2021-05-26T12:26:37","modified_gmt":"2021-05-26T06:56:37","slug":"asn-polymers-pvt-ltd-v-ito-2021-85-itr-56-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asn-polymers-pvt-ltd-v-ito-2021-85-itr-56-sndelhi-trib\/","title":{"rendered":"ASN Polymers Pvt. Ltd. v. ITO (2021) 85 ITR 56 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>Allowing the appeal the Tribunal held that\u00a0 assessment was reopened on the basis of information received from the Investigation Wing but the Assessing Officer had not made any enquiry on this information and had reopened the case of the assessee and made the addition in dispute and completed the assessment. Similarly the Commissioner (Appeals) had upheld the assessment order. Therefore, the reassessment on the basis of the information was not justified and legally valid, and was liable to be quashed, as was the order of the Commissioner (Appeals).( AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment \u2013 Accommodation entries \u2013 Information from Investigation Wing-  Reassessment is bad in law [ S.68 ,69, 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-18697","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Rz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18697","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=18697"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18697\/revisions"}],"predecessor-version":[{"id":18698,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18697\/revisions\/18698"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18697"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18697"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}