{"id":36950,"date":"2023-09-06T11:53:24","date_gmt":"2023-09-06T06:23:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sujata-panda-v-acit-2022-220-ttj-899-220-dtr-185-ctk-trib\/"},"modified":"2023-09-06T11:53:24","modified_gmt":"2023-09-06T06:23:24","slug":"sujata-panda-v-acit-2022-220-ttj-899-220-dtr-185-ctk-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sujata-panda-v-acit-2022-220-ttj-899-220-dtr-185-ctk-trib\/","title":{"rendered":"Sujata Panda v. ACIT (2022) 220 TTJ 899 \/ 220 DTR 185 (Ctk) (Trib.)"},"content":{"rendered":"<p>Held that, in the absence of any documentary evidence on record to show that the impugned assessment order under S. 153A of the Act purportedly passed on 30\/12\/2016 which was dispatched by the Department only on 07\/01\/2017 was in fact passed on 30\/12\/2016 before the expiry of the limitation period, the same is barred by limitation. (AY 2009-10 to AY 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search or requisition-Assessment-Limitation-The JCIT granted the approval u\/s. 153D  on 30\/12\/2016 does not prove that the order has been passed on 30\/12\/2016 and hence the assessment order purported to have been passed on 30\/12\/2016 is barred by limitation and therefore quashed. [S. 153, 153D 153B]  <\/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-36950","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9BY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36950","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=36950"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36950\/revisions"}],"predecessor-version":[{"id":36951,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36950\/revisions\/36951"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36950"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36950"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36950"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}