{"id":36856,"date":"2023-09-05T21:24:06","date_gmt":"2023-09-05T15:54:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/satyawan-v-ito-202297-itr-16-sn-delhi-trib\/"},"modified":"2023-09-05T21:24:06","modified_gmt":"2023-09-05T15:54:06","slug":"satyawan-v-ito-202297-itr-16-sn-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/satyawan-v-ito-202297-itr-16-sn-delhi-trib\/","title":{"rendered":"Satyawan v. ITO (2022)97 ITR 16 (SN) (Delhi) (Trib)"},"content":{"rendered":"<p>The Tribunal held that that the Assessing Officer not having made any addition on the ground on which the assessment was reopened and having made various other additions, the reassessment order passed by the Assessing Officer under section\u00a0143(3)\u00a0read with section\u00a0147\u00a0of the Act was bad in law and was to be quashed. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Assessment reopened on certain specific grounds-No addition was made on which the reassessment notice was issued-Additions made on other grounds-Reassessment is bad in law.  [S. 143(3)]<\/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-36856","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9As","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36856","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=36856"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36856\/revisions"}],"predecessor-version":[{"id":36857,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36856\/revisions\/36857"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36856"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36856"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}