{"id":54291,"date":"2025-05-17T11:54:11","date_gmt":"2025-05-17T06:24:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rajesh-kumar-shiva-construction-co-v-acit-2024-chambers-journal-september-p-111delhitrib\/"},"modified":"2025-05-17T11:54:11","modified_gmt":"2025-05-17T06:24:11","slug":"rajesh-kumar-shiva-construction-co-v-acit-2024-chambers-journal-september-p-111delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajesh-kumar-shiva-construction-co-v-acit-2024-chambers-journal-september-p-111delhitrib\/","title":{"rendered":"Rajesh Kumar (Shiva Construction Co) v. ACIT (2024) Chamber\u2019s Journal-September-P. 111(Delhi)(Trib)"},"content":{"rendered":"<p>Held that no reassessment proceedings can be initiated when the original\u00a0 return filed u\/s 139(1) is pending and the time limit for completing scrutiny u\/s 143(3) is not expired. (AY. 2018-19)(ITA No. 61\/Delhi\/2023 dt. 7-8 2024)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147: Reassessment-Return pending to be processed-Time limit for completing scrutiny u\/s 143(3) is not expired-Reassessment cannot be initiated.[S. 139(1), 143(3), 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-54291","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e7F","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54291","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=54291"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54291\/revisions"}],"predecessor-version":[{"id":54292,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54291\/revisions\/54292"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54291"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54291"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54291"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}