{"id":5841,"date":"2019-06-19T12:46:57","date_gmt":"2019-06-19T12:46:57","guid":{"rendered":"http:\/\/itatonline.org\/digest\/awanindra-singh-v-dcit-2019-176-itd-355-delhitrib-3\/"},"modified":"2019-09-01T10:19:48","modified_gmt":"2019-09-01T10:19:48","slug":"awanindra-singh-v-dcit-2019-176-itd-355-delhitrib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/awanindra-singh-v-dcit-2019-176-itd-355-delhitrib-3\/","title":{"rendered":"Awanindra Singh.  v. DCIT  (2019) 176 ITD 355\/ 180 DTR 17 \/ 200 TTJ 427  (Delhi)(Trib.)\/Computerland Integrators (India) Ltd v Dy CIT ( 2019) 200 TTJ 427 \/180 DTR 17 ( Delhi) (Trib)"},"content":{"rendered":"<p>Tribunal held that Assessing Officer never formed an opinion that there was escapement of income in hands of company. Accordingly the reassessment is held to be not valid. (AY. 1996-97 , 1997 -98)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Share capital-Assessing Officer never formed an opinion that there was escapement of income-Reassessment is held to be not valid. [S. 68, 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":[1],"tags":[],"class_list":["post-5841","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1wd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5841","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=5841"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5841\/revisions"}],"predecessor-version":[{"id":6877,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5841\/revisions\/6877"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5841"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5841"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5841"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}