{"id":47643,"date":"2024-11-07T17:11:51","date_gmt":"2024-11-07T11:41:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-anuj-bansal-2024466-itr-251-165-taxmann-com-2-delhihc-editorial-slp-of-revenue-is-dismissed-pcit-v-anuj-bansal-2024466-itr-254-165-taxmann-com-3-sc\/"},"modified":"2024-11-07T17:11:51","modified_gmt":"2024-11-07T11:41:51","slug":"pcit-v-anuj-bansal-2024466-itr-251-165-taxmann-com-2-delhihc-editorial-slp-of-revenue-is-dismissed-pcit-v-anuj-bansal-2024466-itr-254-165-taxmann-com-3-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-anuj-bansal-2024466-itr-251-165-taxmann-com-2-delhihc-editorial-slp-of-revenue-is-dismissed-pcit-v-anuj-bansal-2024466-itr-254-165-taxmann-com-3-sc\/","title":{"rendered":"PCIT v. Anuj Bansal (2024)466 ITR 251\/165 taxmann.com 2 (Delhi)(HC) Editorial : SLP of Revenue is dismissed, PCIT v. Anuj Bansal (2024)466 ITR 254\/165 taxmann.com 3 (SC)"},"content":{"rendered":"<p>Dismissing the appeal the Court held that having regard to the findings returned by the Tribunal, which were findings of fact, no substantial question of law arose for consideration. The Tribunal was right that there was absence of application of mind by the Additional Commissioner in granting approval under section\u00a0153D\u00a0of the\u00a0Income-tax Act, 1961. It was not an exercise dealing with an immaterial matter which could be corrected by recourse to section\u00a0292B\u00a0of the Act. The order of assessment under section\u00a0153A\u00a0read with section\u00a0143(3)\u00a0was not valid. (AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153D : Assessment-Search-Approval-Sanction  must be accorded only after due consideration. [S.260A, 292B] <\/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-47643","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cor","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47643","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=47643"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47643\/revisions"}],"predecessor-version":[{"id":47644,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47643\/revisions\/47644"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47643"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47643"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47643"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}