{"id":52560,"date":"2025-04-05T10:50:03","date_gmt":"2025-04-05T05:20:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/subodh-agarwal-v-dy-cit-2024116-itr-496-lucknowtrib\/"},"modified":"2025-04-05T10:50:03","modified_gmt":"2025-04-05T05:20:03","slug":"subodh-agarwal-v-dy-cit-2024116-itr-496-lucknowtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/subodh-agarwal-v-dy-cit-2024116-itr-496-lucknowtrib\/","title":{"rendered":"Subodh Agarwal v. Dy. CIT (2024)116 ITR 496 (Lucknow)(Trib)"},"content":{"rendered":"<p>Additional ground on approval is admitted. The Tribunal held that\u00a0 the approval letter under section\u00a0153D\u00a0of the Act which was\u00a0 issued in respect of thirty eight cases and did not even mention that approval had been granted.\u00a0 Granting of mechanical approval\u00a0 is\u00a0 vitiates the entire proceedings.\u00a0 Accordingly the order is quashed (AY.2013-14, 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153D : Assessment-Search-Approval-38 cases-Mechanical approval-Approval letter not mentioning of approval-Additional ground-Admitted-Assessment order is quashed. [S. 132, 153C, 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-52560","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dFK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52560","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=52560"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52560\/revisions"}],"predecessor-version":[{"id":52561,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52560\/revisions\/52561"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52560"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52560"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52560"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}