{"id":43750,"date":"2024-06-14T17:15:28","date_gmt":"2024-06-14T11:45:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ashok-kumar-agarwal-v-ito-2023102-itr-74-sndelhi-trib\/"},"modified":"2024-06-14T17:15:28","modified_gmt":"2024-06-14T11:45:28","slug":"ashok-kumar-agarwal-v-ito-2023102-itr-74-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ashok-kumar-agarwal-v-ito-2023102-itr-74-sndelhi-trib\/","title":{"rendered":"Ashok Kumar Agarwal v. ITO (2023)102 ITR 74 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>Tribunal admitted the legal ground on the jurisdictional issue of reassessment. Tribunal quashed the reassessment on the ground that\u00a0 recorded reasons under wrong premises and\u00a0 also approval\u00a0 was granted mechanically..(AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment \u2013Notice-Additional grounds-Legal grounds admitted-Recorded reasons under wrong premises-Reassessment proceedings void ab initio-Sanction-Approval granted mechanically-Notice and all consequent proceedings liable to be  quashed.[S.147,  151] <\/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-43750","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bnE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43750","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=43750"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43750\/revisions"}],"predecessor-version":[{"id":43751,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43750\/revisions\/43751"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43750"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43750"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43750"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}