{"id":455,"date":"2018-04-30T05:27:49","date_gmt":"2018-04-30T05:27:49","guid":{"rendered":"http:\/\/itatonline.org\/digest\/meta-plast-engineering-p-ltd-v-ito-delhitrib-www-itatonline-org\/"},"modified":"2018-04-30T05:27:49","modified_gmt":"2018-04-30T05:27:49","slug":"meta-plast-engineering-p-ltd-v-ito-delhitrib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/meta-plast-engineering-p-ltd-v-ito-delhitrib-www-itatonline-org\/","title":{"rendered":"Meta Plast Engineering P. Ltd. v. ITO ( Delhi)(Trib) , www.itatonline.org"},"content":{"rendered":"<p>Allowing the petition the Tribunal  held that , passing the reassessment order before the expiry of 4 weeks of passing the order of objections renders the reassessment order void. Also, if the reasons state \u201cbogus accommodation entries were provided\/taken\u201d and it is not clear whether the assessee has received or provided accommodation entries, it means there is no application of mind by the AO while recording reasons.  ( ITA No. 5780\/Del\/2014, dt. 06.04.2018)(AY. 2004-05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147: Reassessment \u2013 Bogus accommodation entries \u2013 Order was passed before expiry of four weeks of passing the orders of objection \u2013 Non application of mind while recording reasons \u2013 Order was held to be bad in law [ S. 148  ]<\/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":[1],"tags":[],"class_list":["post-455","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7l","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/455","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=455"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/455\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=455"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=455"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=455"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}