{"id":55603,"date":"2025-07-27T08:02:00","date_gmt":"2025-07-27T02:32:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/asha-daga-v-dy-cit-2025-233-ttj-860-170-taxmann-com-199-raipurtrib-2\/"},"modified":"2025-07-27T08:02:00","modified_gmt":"2025-07-27T02:32:00","slug":"asha-daga-v-dy-cit-2025-233-ttj-860-170-taxmann-com-199-raipurtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asha-daga-v-dy-cit-2025-233-ttj-860-170-taxmann-com-199-raipurtrib-2\/","title":{"rendered":"Asha Daga v. Dy.CIT (2025) 233 TTJ 860\/ 170 taxmann.com 199 (Raipur)(Trib)"},"content":{"rendered":"<p>Held that\u00a0 the Jt. CIT has given certain specific instructions to the AO. Assessee failed to place on record any material which would substantiate her claim that there was no application of mind by the Jt. CIT, while granting the approval. The mandate of S. 153D\u00a0 is complied with. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A: Assessment-Search-Approval-Jt. CIT has given certain specific instructions to the AO- Mandate is complied with.[S. 143(3)153D]<\/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-55603","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-esP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55603","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=55603"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55603\/revisions"}],"predecessor-version":[{"id":55604,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55603\/revisions\/55604"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55603"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55603"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}