{"id":36829,"date":"2023-09-05T15:11:08","date_gmt":"2023-09-05T09:41:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pushpa-singh-v-pcit-202298-itr-79-pat-trib\/"},"modified":"2024-08-17T15:07:25","modified_gmt":"2024-08-17T09:37:25","slug":"pushpa-singh-v-pcit-202298-itr-79-pat-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pushpa-singh-v-pcit-202298-itr-79-pat-trib\/","title":{"rendered":"Pushpa Singh v. PCIT (2022)98 ITR 79 \/(2023) 224 TTJ 20(Pat) (Trib)"},"content":{"rendered":"<p>Held, if no addition was made in the reassessment order on the issue for which it was reopened, then any other addition could not be made. (AY. 2012-13).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Additions made for issues different from ground of reassessment-Additions not sustainable. [S. 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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-36829","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9A1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36829","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=36829"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36829\/revisions"}],"predecessor-version":[{"id":45395,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36829\/revisions\/45395"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36829"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36829"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}