{"id":24494,"date":"2022-01-29T12:48:27","date_gmt":"2022-01-29T07:18:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/harman-singh-dhingra-v-acit-2021-191-itd-687-92-itr-133-delhitrib\/"},"modified":"2023-02-16T17:31:21","modified_gmt":"2023-02-16T12:01:21","slug":"harman-singh-dhingra-v-acit-2021-191-itd-687-92-itr-133-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/harman-singh-dhingra-v-acit-2021-191-itd-687-92-itr-133-delhitrib\/","title":{"rendered":"Harman Singh Dhingra v. ACIT (2021) 191 ITD 687 \/ 92 ITR 133 \/ (2022) 215 DTR 329 (Delhi)(Trib.)"},"content":{"rendered":"<p>Order passed based on the notice issued after statutory time limit is held to be null and void\u00a0 ab initio. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2) : Assessment-Notice-Notice was issued after statutory limit-Order null and void ab initio. [S. 69A, 132] <\/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-24494","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6n4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24494","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=24494"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24494\/revisions"}],"predecessor-version":[{"id":32824,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24494\/revisions\/32824"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24494"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24494"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}