{"id":36928,"date":"2023-09-06T11:47:20","date_gmt":"2023-09-06T06:17:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-n-m-agro-pvt-ltd-2022-100-itr-482-delhitrib\/"},"modified":"2023-09-06T11:47:20","modified_gmt":"2023-09-06T06:17:20","slug":"acit-v-n-m-agro-pvt-ltd-2022-100-itr-482-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-n-m-agro-pvt-ltd-2022-100-itr-482-delhitrib\/","title":{"rendered":"ACIT v. N.M. Agro Pvt Ltd (2022) 100 ITR 482 (Delhi)(Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Tribunal held that the assessment had attained finality\u00a0 and the proceedings for the assessment years had not abated, therefore fresh assessment proceedings\u00a0 were not justified when there was no incriminating material was found relating to the year under consideration. (AY. 2010-11, 2011-12)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search or requisition-Unabated assessment-No incriminating material was found-Addition cannot be made. [S. 132, 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-36928","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9BC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36928","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=36928"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36928\/revisions"}],"predecessor-version":[{"id":36929,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36928\/revisions\/36929"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36928"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36928"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}