{"id":18703,"date":"2021-05-26T12:31:57","date_gmt":"2021-05-26T07:01:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ram-niwas-jain-v-ito-202185-itr-59-smc-sndelhi-trib\/"},"modified":"2021-05-26T12:31:57","modified_gmt":"2021-05-26T07:01:57","slug":"ram-niwas-jain-v-ito-202185-itr-59-smc-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ram-niwas-jain-v-ito-202185-itr-59-smc-sndelhi-trib\/","title":{"rendered":"Ram Niwas Jain v. ITO (2021)85 ITR 59 (SMC ) (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>The Assessing Officer reopened the assessment of the assessee and made additions to the total income of the assessee under section\u00a068\u00a0of the\u00a0Income-tax Act, 1961\u00a0. The Commissioner (Appeals) partly allowed the assessee\u2019s appeal. On appeal the Tribunal allowing the\u00a0\u00a0 additional grounds raised by the assessee regarding non-issuance of notice under section 143(2) of the Act and the mechanical approval granted under section 151 of the Act by the Principal Commissioner of Income-tax admitted and reassessment was quashed . ( AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment &#8211; Sanction for issue of notice &#8211; Mechanical grant of  approval &#8211; Failure to issue notice under section 143(2) \u2014 Reassessment Not Valid [ S. 68, 143(2), 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":[21],"tags":[],"class_list":["post-18703","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4RF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18703","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=18703"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18703\/revisions"}],"predecessor-version":[{"id":18704,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18703\/revisions\/18704"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18703"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18703"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}