{"id":2051,"date":"2018-08-23T08:24:30","date_gmt":"2018-08-23T08:24:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pioneer-town-plannners-pvt-ltd-v-dcit-delhitrib-www-itatonline-org-2\/"},"modified":"2019-04-21T14:39:51","modified_gmt":"2019-04-21T14:39:51","slug":"pioneer-town-plannners-pvt-ltd-v-dcit-delhitrib-www-itatonline-org-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pioneer-town-plannners-pvt-ltd-v-dcit-delhitrib-www-itatonline-org-2\/","title":{"rendered":"Pioneer Town Planners  Pvt. Ltd. v. DCIT ( 2018) 195 TTJ 388\/170 DTR 237\/ 66 ITR 47 (SN) ( Delhi)(Trib), www.itatonline.org"},"content":{"rendered":"<p>Allowing the appeal of the assessee , the Tribunal held that , Sanction granted by writing &#8220;Yes, I am satisfied&#8221; is not sufficient to comply with the requirement of s. 151 because it means that the approving authority has recorded satisfaction in a mechanical manner and without application of mind. Reassessment is bad in law . ( ITA No.132\/Del\/2018, dt. 06-08-2018) ( AY. 2009-10)<\/p>\n<p><strong>[Click here to download PDF file]<\/strong><a href=\"http:\/\/itatonline.org\/archives\/wp-content\/uploads\/Pioneer-Town-Planners-147-151.pdf\">http:\/\/itatonline.org\/archives\/wp-content\/uploads\/Pioneer-Town-Planners-147-151.pdf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment &#8211; Sanction- Sanction granted by writing &#8220;Yes, I am satisfied&#8221; is not sufficient to comply with the requirement of s. 151 because it means that the approving authority has recorded satisfaction in a mechanical manner and without application of mind-Reassessment is bad in law . [ S.147, 148, 292B  ]<\/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":[1],"tags":[],"class_list":["post-2051","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-x5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2051","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=2051"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2051\/revisions"}],"predecessor-version":[{"id":5066,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2051\/revisions\/5066"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2051"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2051"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2051"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}