{"id":25622,"date":"2022-03-17T13:21:12","date_gmt":"2022-03-17T07:51:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jaspal-singh-v-ito-smc-2021-88-itr-407-211-ttj-25-uo-chd-trib\/"},"modified":"2022-03-17T13:21:12","modified_gmt":"2022-03-17T07:51:12","slug":"jaspal-singh-v-ito-smc-2021-88-itr-407-211-ttj-25-uo-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jaspal-singh-v-ito-smc-2021-88-itr-407-211-ttj-25-uo-chd-trib\/","title":{"rendered":"Jaspal Singh v. ITO (SMC) (2021) 88 ITR 407 \/ 211 TTJ 25 (UO) (Chd.) (Trib.)"},"content":{"rendered":"<p>Held that the recording of reasons was done mechanical manner without verifying the records. Reassessment was quashed. Followed Sagar Enterprises v. ACIT (2002) 257 ITR 335 (Guj.)(HC). (AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Recording of reason stating that the assessee failed to file return of income-Contradictory to facts on record-Order was quashed. [S. 143(3), 147] <\/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-25622","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Fg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25622","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=25622"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25622\/revisions"}],"predecessor-version":[{"id":25623,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25622\/revisions\/25623"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}