{"id":26031,"date":"2022-03-27T11:18:54","date_gmt":"2022-03-27T05:48:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-parminder-singh-kalra-2021-90-itr-419-delhitrib-3\/"},"modified":"2022-03-27T11:18:54","modified_gmt":"2022-03-27T05:48:54","slug":"acit-v-parminder-singh-kalra-2021-90-itr-419-delhitrib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-parminder-singh-kalra-2021-90-itr-419-delhitrib-3\/","title":{"rendered":"ACIT v. Parminder Singh Kalra (2021) 90 ITR 419 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 assessment was initiated after amendment.\u00a0 Period of one year available. Assessment is not barred by limitation. (AY. 2006-07, 2007-08, 2009-10 to 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153B : Assessment-Search-Time limit-Assessment was initiated after amendment-Period of one year available-Assessment is not barred by limitation. [S. 132, 153B, Expln.(viii)] <\/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-26031","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6LR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26031","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=26031"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26031\/revisions"}],"predecessor-version":[{"id":26032,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26031\/revisions\/26032"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26031"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26031"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26031"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}