{"id":46104,"date":"2024-09-08T18:45:23","date_gmt":"2024-09-08T13:15:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-shan-lal-arora-2023-225-ttj-289-chdtrib-rajiv-kumar-v-acit-2023-225-ttj-289-chdtrib\/"},"modified":"2024-09-08T18:45:23","modified_gmt":"2024-09-08T13:15:23","slug":"dy-cit-v-shan-lal-arora-2023-225-ttj-289-chdtrib-rajiv-kumar-v-acit-2023-225-ttj-289-chdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-shan-lal-arora-2023-225-ttj-289-chdtrib-rajiv-kumar-v-acit-2023-225-ttj-289-chdtrib\/","title":{"rendered":"Dy.CIT v. Shan Lal Arora (2023) 225 TTJ 289 (Chd)(Trib) Rajiv Kumar v. ACIT (2023) 225 TTJ 289 (Chd)(Trib)"},"content":{"rendered":"<p>Held that appointment of Special auditor and subsequent proceedings are integral part of the final assessment order, additional ground is admitted. Limitation for original assessment order was expired on 31<sup>st<\/sup> \u00a0December, 2008. Order was passed on 21<sup>st<\/sup> \u00a0August 2009 which is barred by limitation hence quashed. (AY. 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 142(2A) : Inquiry before assessment-Special audit-Additional ground is admitted-Order is barred by limitation.[ S. 153B, 254(1) <\/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-46104","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bZC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46104","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=46104"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46104\/revisions"}],"predecessor-version":[{"id":46105,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46104\/revisions\/46105"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}