{"id":30530,"date":"2022-10-25T11:36:12","date_gmt":"2022-10-25T06:06:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/alankar-commodeal-p-ltd-v-ito-2022-216-ttj-445-213-dtr-161-kol-trib-2\/"},"modified":"2022-10-25T11:36:12","modified_gmt":"2022-10-25T06:06:12","slug":"alankar-commodeal-p-ltd-v-ito-2022-216-ttj-445-213-dtr-161-kol-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/alankar-commodeal-p-ltd-v-ito-2022-216-ttj-445-213-dtr-161-kol-trib-2\/","title":{"rendered":"Alankar Commodeal (P.) Ltd. v. ITO (2022) 216 TTJ 445 \/ 213 DTR 161 (Kol.)(Trib.)"},"content":{"rendered":"<p>The sanctions granted by the CIT reveal that the Assessing Officer had mentioned the relevant section as &#8216;147(b)&#8217;, which has been omitted from the Statute w.e.f. 01.04.89. It shows that the CIT has not applied his mind to the contents and granted approval mechanically by saying &#8216;Yes&#8217;. An approval granted without application of mind does not constitute a valid approval u\/s 151 of the Act; hence, the jurisdiction to reopen the assessment by the Assessing Officer based on invalid approval was bad in law.\u00a0 (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment-Sanction for issue of notice-Without application of mind-Reassessment is quashed.  [S. 147(b), 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":[21],"tags":[],"class_list":["post-30530","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Wq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30530","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=30530"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30530\/revisions"}],"predecessor-version":[{"id":30531,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30530\/revisions\/30531"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30530"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30530"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30530"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}