{"id":44085,"date":"2024-06-27T15:06:29","date_gmt":"2024-06-27T09:36:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sharda-devi-bajaj-smt-v-dy-cit-2024-109-itr-131-204-itd-302-delhitrib\/"},"modified":"2024-12-09T13:23:39","modified_gmt":"2024-12-09T07:53:39","slug":"sharda-devi-bajaj-smt-v-dy-cit-2024-109-itr-131-204-itd-302-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sharda-devi-bajaj-smt-v-dy-cit-2024-109-itr-131-204-itd-302-delhitrib\/","title":{"rendered":"Sharda Devi Bajaj (Smt.) v. Dy. CIT [2024] 109 ITR 131\/ 204 ITD 302 (Delhi)(Trib)\/Sundar Lal Bajaj v. Dy. CIT [2024] 109 ITR 131\/ 204 ITD 302  (Delhi)( Trib)  Sundar Lal Bajaj, HUF  v. Dy. CIT [2024] 109 ITR 131\/ 204 ITD 302  (Delhi)( Trib)"},"content":{"rendered":"<p>Where the assessment order passed by Assessing Officer did not bear any DIN in terms of CBDT Circular No. 19, dated 14-8-2019 (2019 416 ITR\u00a0 140 (St.) <em>\u00a0<\/em>\u00a0the assessment order was to be set aside (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3) : Assessment- Document Identification Number  -Order without DIN &#8211; Order is set-aside. [S. 153C] <\/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-44085","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bt3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44085","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=44085"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44085\/revisions"}],"predecessor-version":[{"id":48848,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44085\/revisions\/48848"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44085"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44085"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44085"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}