{"id":2379,"date":"2018-09-14T13:26:20","date_gmt":"2018-09-14T13:26:20","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sky-view-consultants-p-ltd-v-ito-2017-397-itr-673-86-taxmann-com-87-delhi-hc-editorial-slp-of-revenue-is-dismissed-ito-v-sky-view-consultants-2018-257-taxman-250-sc\/"},"modified":"2018-11-04T15:06:04","modified_gmt":"2018-11-04T15:06:04","slug":"sky-view-consultants-p-ltd-v-ito-2017-397-itr-673-86-taxmann-com-87-delhi-hc-editorial-slp-of-revenue-is-dismissed-ito-v-sky-view-consultants-2018-257-taxman-250-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sky-view-consultants-p-ltd-v-ito-2017-397-itr-673-86-taxmann-com-87-delhi-hc-editorial-slp-of-revenue-is-dismissed-ito-v-sky-view-consultants-2018-257-taxman-250-sc\/","title":{"rendered":"Sky View Consultants ( P) Ltd v. ITO ( 2017) 397 ITR 673\/ 86 taxmann.com 87 \/( 2018) 169 DTR 157\/ 304 CTR 827( Delhi) (HC) Editorial: SLP of revenue is dismissed , ITO  v. Sky view consultants. (2018) 257 Taxman  250 (SC)"},"content":{"rendered":"<p>Court held that where Income-tax Officer had not been authorized to exercise his powers under S. 131(1A), reports submitted by him could not have formed valid basis for re-opening assessment. ( AY.2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 131 : Power \u2013 Discovery &#8211; Production of evidence -Reports submitted by the Income tax Officer who is not authorised to exercise the power cannot be the basis for reopening of  assessment .[ S.131(IA), 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":[1],"tags":[],"class_list":["post-2379","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Cn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2379","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=2379"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2379\/revisions"}],"predecessor-version":[{"id":2893,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2379\/revisions\/2893"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2379"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2379"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}