{"id":5843,"date":"2019-06-19T12:47:43","date_gmt":"2019-06-19T12:47:43","guid":{"rendered":"http:\/\/itatonline.org\/digest\/awanindra-singh-v-dcit-2019-176-itd-355-delhi-trib-3\/"},"modified":"2019-09-01T10:18:15","modified_gmt":"2019-09-01T10:18:15","slug":"awanindra-singh-v-dcit-2019-176-itd-355-delhi-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/awanindra-singh-v-dcit-2019-176-itd-355-delhi-trib-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>Commissioner (Appeals) set aside order of Assessing Officer dt. 29-3-2000 vide his order dt. 27-11-2000 .Set aside assessment was completed on 31-3-2003. Set aside assessment was to be completed before 31-3-2002. Since set aside assessment was completed on 31-3-2003, same was clearly barred by limitation. Order passed by Commissioner (Appeals) after 1-4-2000, new assessment is to be completed within one year from end of financial year in which order was passed by Commissioner (Appeals). \u00a0Circular No. 14 of 2001, dt. 27-11-2001. (AY.1997 -98)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153 : Assessment\u2013Reassessment\u2013Limitation-Commissioner (Appeals) set aside order of Assessing Officer dt. 29-3-2000 vide his order dt. 27-11-2000 -Set aside assessment was completed on 31-3-2003- Set aside assessment was to be completed before 31-3-2002 &#8211; Asessment was completed on 31-3-2003- Barred by limitation -Order passed by  Commissioner (Appeals) after 1-4-2000-, new assessment is to be completed within one year from end of financial year in which order was passed by Commissioner (Appeals). [S. 153(2A)]<\/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-5843","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1wf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5843","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=5843"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5843\/revisions"}],"predecessor-version":[{"id":6876,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5843\/revisions\/6876"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5843"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5843"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5843"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}