{"id":36831,"date":"2023-09-05T15:11:34","date_gmt":"2023-09-05T09:41:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jeet-singh-v-ito-2022-98-itr-331-delhi-trib\/"},"modified":"2023-09-05T15:11:34","modified_gmt":"2023-09-05T09:41:34","slug":"jeet-singh-v-ito-2022-98-itr-331-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jeet-singh-v-ito-2022-98-itr-331-delhi-trib\/","title":{"rendered":"Jeet Singh v. ITO (2022) 98 ITR 331 (Delhi) (Trib)"},"content":{"rendered":"<p>The Tribunal held that when the Assessing Officer had not made any addition on the issues for which the case of the assessee was reopened, he could not make any other addition without issuing fresh notice under section\u00a0148\u00a0after recording escapement of income and therefore, the entire reassessment proceedings were quashed.(AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Notice-Additions made on the ground different from reassessment grounds-Reassessment 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_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-36831","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9A3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36831","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=36831"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36831\/revisions"}],"predecessor-version":[{"id":36832,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36831\/revisions\/36832"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36831"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36831"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}