{"id":25828,"date":"2022-03-22T17:56:26","date_gmt":"2022-03-22T12:26:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/digvijay-advisor-pvt-ltd-v-ito-2021-89-itr-17-smc-sn-delhitrib\/"},"modified":"2022-03-22T17:56:26","modified_gmt":"2022-03-22T12:26:26","slug":"digvijay-advisor-pvt-ltd-v-ito-2021-89-itr-17-smc-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/digvijay-advisor-pvt-ltd-v-ito-2021-89-itr-17-smc-sn-delhitrib\/","title":{"rendered":"Digvijay Advisor Pvt. Ltd. v. ITO (2021) 89 ITR 17 (SMC) (SN) (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that the approval given by the Additional Commissioner showed that he had not applied his mind properly and had in a mechanical manner given his approval. Since, the Additional Commissioner had given approval in a mechanical manner without independent application of mind, such approval given under section\u00a0151(1)\u00a0of the Act being not in accordance with law, the reassessment proceedings had to be quashed.\u00a0 Tribunal also held that\u00a0 notice served through affixture not valid as\u00a0 no attempt to serve in person or through post. Notice was quashed<strong>. <\/strong>(AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment-Sanction for issue of notice-Sanction of Commissioner-Additional Commissioner granting approval-Reassessment proceedings quashed-Notice served through affixture not valid-No attempt to serve in person or through post-Notice was quashed. [S. 147, 148, 151(1), 282]  <\/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-25828","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6IA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25828","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=25828"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25828\/revisions"}],"predecessor-version":[{"id":25829,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25828\/revisions\/25829"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}