{"id":53634,"date":"2025-04-29T12:15:29","date_gmt":"2025-04-29T06:45:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/veena-singh-v-acit-2024-229-ttj-898-238-dtr-294-38-nypttj-519-delhi-trib\/"},"modified":"2025-04-29T12:15:29","modified_gmt":"2025-04-29T06:45:29","slug":"veena-singh-v-acit-2024-229-ttj-898-238-dtr-294-38-nypttj-519-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/veena-singh-v-acit-2024-229-ttj-898-238-dtr-294-38-nypttj-519-delhi-trib\/","title":{"rendered":"Veena Singh v. ACIT (2024) 229 TTJ 898 \/ 238 DTR 294 \/ 38 NYPTTJ 519 (Delhi) (Trib)"},"content":{"rendered":"<p>Held that approval granted should\u00a0 reflect due application of mind, and if the same is subjected to judicial scrutiny, it should stand for itself and should be self-defending. Consolidated approval is non application of mind hence the assessment orders are non est and nullity and hence, the same are quashed.\u00a0 (AY.2016-17, 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153D : Assessment-Search-Approval&#8211;A common and consolidated approval has been granted-Approval is bad in law-Order is quashed. [S. 153A] <\/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-53634","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dX4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53634","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=53634"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53634\/revisions"}],"predecessor-version":[{"id":53635,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53634\/revisions\/53635"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}