{"id":36836,"date":"2023-09-05T17:48:23","date_gmt":"2023-09-05T12:18:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/manish-mittal-v-ito-2022-98-itr-18-sndelhi-trib\/"},"modified":"2023-09-05T17:48:23","modified_gmt":"2023-09-05T12:18:23","slug":"manish-mittal-v-ito-2022-98-itr-18-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/manish-mittal-v-ito-2022-98-itr-18-sndelhi-trib\/","title":{"rendered":"Manish Mittal v. ITO (2022) 98 ITR 18 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>Held that\u00a0\u00a0 the reasons for reopening the assessment were cash deposit in the savings bank account and purchase of immovable property.\u00a0 However, the assessment had been completed making additions on account of disallowance of the claim of expenditure. When the reasons for initiation of\u00a0 reassessment proceedings ceased to survive, reassessment is bad in law.\u00a0 \u00a0\u00a0(AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Information relating to  cash deposit and purchase of property-Addition was made on account of expenditure-Reasons for initiation of  reassessment proceedings ceased to survive-Reassessment is bad in law.[S. 37(1), 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-36836","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9A8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36836","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=36836"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36836\/revisions"}],"predecessor-version":[{"id":36837,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36836\/revisions\/36837"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36836"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36836"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36836"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}