{"id":19917,"date":"2021-07-02T16:56:20","date_gmt":"2021-07-02T11:26:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ajay-sharma-v-dy-cit-2020-187-dtr-132-204-ttj-281-delhitrib\/"},"modified":"2021-07-02T16:56:20","modified_gmt":"2021-07-02T11:26:20","slug":"ajay-sharma-v-dy-cit-2020-187-dtr-132-204-ttj-281-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ajay-sharma-v-dy-cit-2020-187-dtr-132-204-ttj-281-delhitrib\/","title":{"rendered":"Ajay Sharma v. Dy. CIT (2020) 187 DTR 132 \/ 204 TTJ 281 (Delhi)(Trib.)"},"content":{"rendered":"<p>Assessing Officer\u00a0 is below Rank of JCIT passed the order . The assessee contended that approval was not obtained . Approval could not be traced from the record\u00a0 which was affirmed by RTI\u00a0 . Allowing the appeal the Tribunal held that as \u00a0no prior approval under section 153D by JCIT\/Addl. CIT before passing impugned assessment order has been obtained, entire assessment order under section 153A is null and void and is liable to be quashed. (AY. \u00a02010-2011)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153D : Assessment &#8211; Search &#8211; Approval -Information through RTI \u2013 Approval not obtained \u2013 Order is bad in law [ S.143(3), 153A ] <\/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-19917","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5bf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19917","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=19917"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19917\/revisions"}],"predecessor-version":[{"id":19918,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19917\/revisions\/19918"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19917"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19917"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}