{"id":52652,"date":"2025-04-05T11:10:58","date_gmt":"2025-04-05T05:40:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/uttarakhand-purv-sainik-kalyan-nigam-ltd-v-ito-2023-37-nypttj-1627-2024-227-ttj-252-233-dtr-340-dehradun-trib\/"},"modified":"2025-04-05T11:10:58","modified_gmt":"2025-04-05T05:40:58","slug":"uttarakhand-purv-sainik-kalyan-nigam-ltd-v-ito-2023-37-nypttj-1627-2024-227-ttj-252-233-dtr-340-dehradun-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/uttarakhand-purv-sainik-kalyan-nigam-ltd-v-ito-2023-37-nypttj-1627-2024-227-ttj-252-233-dtr-340-dehradun-trib\/","title":{"rendered":"Uttarakhand Purv Sainik Kalyan Nigam Ltd. v. ITO (2023) 37 NYPTTJ 1627 \/ (2024) 227 TTJ 252 \/ 233 DTR 340 (Dehradun) (Trib)"},"content":{"rendered":"<p>Tribunal held that as\u00a0 no approval under S. 151 is being obtained before issue of reassessment notice, re assessment is quashed as void\u00a0 ab-initio.\u00a0 (AY. 2011-12, 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment-Sanction for issue of notice-No approval is obtained before issue of reassessment notice-Re assessment is quashed as void  ab-initio. [S. 147, 148]<\/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-52652","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dHe","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52652","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=52652"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52652\/revisions"}],"predecessor-version":[{"id":52653,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52652\/revisions\/52653"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52652"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52652"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}