{"id":55996,"date":"2025-08-16T10:38:39","date_gmt":"2025-08-16T05:08:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-mamta-agarwal-2025-303-taxman-327-sc-editorial-saksham-commodities-ltd-v-ito-2024-161-taxmann-com-485-delhihc\/"},"modified":"2025-08-16T10:38:39","modified_gmt":"2025-08-16T05:08:39","slug":"acit-v-mamta-agarwal-2025-303-taxman-327-sc-editorial-saksham-commodities-ltd-v-ito-2024-161-taxmann-com-485-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-mamta-agarwal-2025-303-taxman-327-sc-editorial-saksham-commodities-ltd-v-ito-2024-161-taxmann-com-485-delhihc\/","title":{"rendered":"ACIT v. Mamta Agarwal (2025) 303 Taxman 327 (SC) Editorial: Saksham Commodities Ltd. v. ITO (2024) 161 taxmann.com 485 (Delhi)(HC)"},"content":{"rendered":"<p>The High Court quashed proceedings under section 153C where no incriminating material was found for the years reopened and the satisfaction note failed to show how the material had a bearing on determination of total income. The Supreme Court dismissed revenue\u2019s SLP for delay of 142 and 172 days and on merits. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment-Income of any other person-Satisfaction-Mechanical reopening-Order quashed-SLP dismissed for delay and on merits.[S. 153A, Art. 136]<\/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-55996","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eza","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55996","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=55996"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55996\/revisions"}],"predecessor-version":[{"id":55997,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55996\/revisions\/55997"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55996"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55996"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55996"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}