{"id":44595,"date":"2024-07-25T16:18:02","date_gmt":"2024-07-25T10:48:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vrushali-sanjay-shinde-v-dcit-2023-107-itr-274-203-itd-357-mum-trib\/"},"modified":"2024-07-25T16:18:02","modified_gmt":"2024-07-25T10:48:02","slug":"vrushali-sanjay-shinde-v-dcit-2023-107-itr-274-203-itd-357-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vrushali-sanjay-shinde-v-dcit-2023-107-itr-274-203-itd-357-mum-trib\/","title":{"rendered":"Vrushali Sanjay Shinde. v. DCIT (2023) 107 ITR 274 \/ 203 ITD 357 (Mum) (Trib.)"},"content":{"rendered":"<p>On appeal the Tribunal held that since approval for passing draft assessment order was made by Additional Commissioner without any application of mind and thereafter, Assessing Officer completed assessee&#8217;s assessment based on special audit report, approval granted under section 153D was bad in law and assessment passed by Assessing Officer would also be bad in law. (AY.\u00a0 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C :  Assessment-Income of any other person-Search-Approval of draft assessment-Sanction granted without application of mind-Order is bad in law. [S.132,  153D] <\/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-44595","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bBh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44595","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=44595"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44595\/revisions"}],"predecessor-version":[{"id":44596,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44595\/revisions\/44596"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44595"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44595"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}