{"id":52106,"date":"2025-03-18T14:13:22","date_gmt":"2025-03-18T08:43:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/esha-securities-p-ltd-v-dy-cit-2024114-itr-24-sndelhitrib-2\/"},"modified":"2025-03-18T14:13:22","modified_gmt":"2025-03-18T08:43:22","slug":"esha-securities-p-ltd-v-dy-cit-2024114-itr-24-sndelhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/esha-securities-p-ltd-v-dy-cit-2024114-itr-24-sndelhitrib-2\/","title":{"rendered":"Esha Securities P. Ltd. v. Dy. CIT (2024)114 ITR 24 (SN)(Delhi)(Trib)"},"content":{"rendered":"<p>Held that\u00a0 the date of search would become the date of recording satisfaction, i. e., November 23, 2010. The assessment year\u00a02004-05\u00a0would fall beyond the period of six assessment years as reckoned with reference to the date of recording of satisfaction by the Assessing Officer of the searched person. 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&#8211;Six assessment years to be reckoned from date of recording of satisfaction-AY. 2004-05 is beyond six years-Order is quashed and set aside. [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-52106","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dyq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52106","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=52106"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52106\/revisions"}],"predecessor-version":[{"id":52107,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52106\/revisions\/52107"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52106"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52106"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}