{"id":52102,"date":"2025-03-18T14:12:46","date_gmt":"2025-03-18T08:42:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/esha-securities-p-ltd-v-dy-cit-2024114-itr-24-sndelhitrib\/"},"modified":"2025-03-18T14:12:46","modified_gmt":"2025-03-18T08:42:46","slug":"esha-securities-p-ltd-v-dy-cit-2024114-itr-24-sndelhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/esha-securities-p-ltd-v-dy-cit-2024114-itr-24-sndelhitrib\/","title":{"rendered":"Esha Securities P. Ltd. v. Dy. CIT (2024)114 ITR 24 (SN)(Delhi)(Trib)"},"content":{"rendered":"<p>Held that the date of search would become the date of recording satisfaction, i. e., November 23, 2010. The assessment year\u00a02004-05,the assessment order is\u00a0 without jurisdiction.(AY.2004-05, 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment-Income of any other person-Search-Six assessment years to be reckoned from date of recording satisfaction-Satisfaction recorded on 23-11-2010-Assessment Year2004-05 is beyond six assessment years-Order is bad  in law.[S. 132]  <\/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-52102","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dym","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52102","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=52102"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52102\/revisions"}],"predecessor-version":[{"id":52103,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52102\/revisions\/52103"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}