{"id":51418,"date":"2025-02-24T17:12:25","date_gmt":"2025-02-24T11:42:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-sandeep-bajaj-2024113-itr-8-sndelhitrib\/"},"modified":"2025-02-24T17:12:25","modified_gmt":"2025-02-24T11:42:25","slug":"dy-cit-v-sandeep-bajaj-2024113-itr-8-sndelhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-sandeep-bajaj-2024113-itr-8-sndelhitrib\/","title":{"rendered":"Dy. CIT v. Sandeep Bajaj (2024)113 ITR 8 (SN)(Delhi)(Trib)"},"content":{"rendered":"<p>Held that\u00a0 the Joint Commissioner had merely written \u201cYes, I am satisfied\u201d. He had not recorded satisfaction that \u201cit is a fit case for issue of notice under section\u00a0148\u00a0\u201d and therefore, the approval under section\u00a0151\u00a0was only mechanical and not a valid approval. Reassessment notice is quashed.\u00a0 (AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment-Sanction for issue of notice-Joint Commissioner had merely written \u201cYes, I am satisfied\u201d and not that \u201cIt is  a fit case for issue of notice under Section 148\u201d-Approval mechanical and not valid. [S. 148, 151(2)] <\/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-51418","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dnk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51418","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=51418"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51418\/revisions"}],"predecessor-version":[{"id":51419,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51418\/revisions\/51419"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51418"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51418"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51418"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}