{"id":2703,"date":"2018-10-26T08:58:56","date_gmt":"2018-10-26T08:58:56","guid":{"rendered":"http:\/\/itatonline.org\/digest\/devansh-export-v-acit-koltribwww-itatonline-org\/"},"modified":"2019-05-22T06:47:46","modified_gmt":"2019-05-22T06:47:46","slug":"devansh-export-v-acit-koltribwww-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/devansh-export-v-acit-koltribwww-itatonline-org\/","title":{"rendered":"Devansh Export v. ACIT( 2018) 196 TTJ 665 \/( 2019) 176 DTR 17(Kol)(Trib),www.itatonline.org"},"content":{"rendered":"<p><strong>Allowing the appeal of the assessee the Tribunal held that ; The information given by DIT (Inv) can only be a basis to ignite\/ trigger &#8220;reason to suspect&#8221;. The AO has to carry out further examination to convert the &#8220;reason to suspect&#8221; into &#8220;reason to believe&#8221;. If the AO acts on borrowed satisfaction and without application of mind, the reopening is void <\/strong><strong>. <\/strong>(ITA. No. 2178\/Kol\/2017, dt. 15.10.2018)(AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147: Reassessment &#8211; The information given by DIT (Inv) can only be a basis to ignite\/ trigger &#8220;reason to suspect&#8221;. The AO has to carry out further examination to convert the &#8220;reason to suspect&#8221; into &#8220;reason to believe&#8221;. If the AO acts on borrowed satisfaction and without application of mind, the reopening is void .[ S. 92, 148 ]<\/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":[1],"tags":[],"class_list":["post-2703","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-HB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2703","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=2703"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2703\/revisions"}],"predecessor-version":[{"id":5539,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2703\/revisions\/5539"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2703"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2703"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}