{"id":3611,"date":"2019-01-07T13:10:33","date_gmt":"2019-01-07T13:10:33","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sonu-khandelwal-smt-v-ito-2018-173-itd-67-jaipur-trib-2\/"},"modified":"2019-04-21T14:45:33","modified_gmt":"2019-04-21T14:45:33","slug":"sonu-khandelwal-smt-v-ito-2018-173-itd-67-jaipur-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sonu-khandelwal-smt-v-ito-2018-173-itd-67-jaipur-trib-2\/","title":{"rendered":"Sonu Khandelwal (Smt.) v. ITO  (2018) 173 ITD 67 \/195 TTJ 715 \/172 DTR 42\/ 66 ITR 81 (SN)(Jaipur)  (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that, Assessing Officer issued notice under S.148 after four years from end of relevant assessment year without obtaining sanction under S. 151, was unjustified and consequently, entire reassessment proceedings stood vitiated.\u00a0 Even if assessment was reopened in consequence of or to give effect to any finding or direction of Appellate Authority, requirement of sanction under section 151 is mandatory for issuing notice. ( AY. 2006 -07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment-Sanction for issue of notice -After the   expiry of four years- Without obtaining sanction-Entire reassessment proceedings stood vitiated-Even if assessment was reopened in consequence of or to give effect to any finding or direction of Appellate Authority, requirement of sanction is mandatory for issuing notice. [S. 147, 148, 149, 150]<\/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-3611","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Wf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3611","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=3611"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3611\/revisions"}],"predecessor-version":[{"id":5068,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3611\/revisions\/5068"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3611"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3611"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}