{"id":25626,"date":"2022-03-17T13:21:53","date_gmt":"2022-03-17T07:51:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tek-chand-v-ito-2021-88-itr-392-chd-trib\/"},"modified":"2022-03-17T13:21:53","modified_gmt":"2022-03-17T07:51:53","slug":"tek-chand-v-ito-2021-88-itr-392-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tek-chand-v-ito-2021-88-itr-392-chd-trib\/","title":{"rendered":"TEK Chand v. ITO (2021) 88 ITR 392 (Chd.)(Trib.)"},"content":{"rendered":"<p>Tribunal condoned the delay in filing of appeal and admitted the additional ground. The Tribunal held that the Principal Commissioner had recorded satisfaction in a mechanical manner without application of mind to accord sanction for issue of notice. Therefore, the reopening of the assessment was liable to be quashed. (AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment-Sanction for issue of notice-Additional ground was admitted-Delay in filing the appeal was condoned-Sanction was mechanical, without application of mind-Order of reassessment was quashed. [S. 147,148,  151, 253, 254(1)]<\/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-25626","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Fk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25626","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=25626"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25626\/revisions"}],"predecessor-version":[{"id":25627,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25626\/revisions\/25627"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25626"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25626"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25626"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}