{"id":27804,"date":"2022-06-26T22:36:28","date_gmt":"2022-06-26T17:06:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/madan-lal-v-dy-cit-2021-214-ttj-958-63-cch-305-amritsartrib\/"},"modified":"2022-06-26T22:36:28","modified_gmt":"2022-06-26T17:06:28","slug":"madan-lal-v-dy-cit-2021-214-ttj-958-63-cch-305-amritsartrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/madan-lal-v-dy-cit-2021-214-ttj-958-63-cch-305-amritsartrib\/","title":{"rendered":"Madan Lal v. Dy. CIT (2021) 214 TTJ 958 \/ 63 CCH 305 (Amritsar)(Trib.)"},"content":{"rendered":"<p>As per the records of the add. CIT\u00a0 approval letter was dispatched on 27<sup>th<\/sup> \u00a0July 2016. The Assessing Officer received the letter on 28<sup>th<\/sup> \u00a0July 2016. The Order was passed on 27<sup>th<\/sup> July 2016. Allowing the appeal the Tribunal held that prior approval cannot be granted over the phone.\u00a0 Approval on fax\/ email can be considered approval in law if it fulfills other requirements\u00a0 of law. On facts the order passed before receiving the approval hence the\u00a0 order is null and void. (AY. 2007-08 to 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153D : Assessment-Search-Approval-Prior approval cannot be granted over the phone-Approval on fax\/ email can be considered approval in law if it fulfils other requirements  of law-Order passed before receiving the approval-Order is null and void. [S. 153A] <\/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-27804","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7es","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27804","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=27804"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27804\/revisions"}],"predecessor-version":[{"id":27805,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27804\/revisions\/27805"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27804"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27804"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}