{"id":616,"date":"2018-05-03T01:27:06","date_gmt":"2018-05-03T01:27:06","guid":{"rendered":"http:\/\/itatonline.org\/digest\/regency-mahavir-properties-v-acit-2018-169-itd-35-mum-trib\/"},"modified":"2018-07-04T01:34:19","modified_gmt":"2018-07-04T01:34:19","slug":"regency-mahavir-properties-v-acit-2018-169-itd-35-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/regency-mahavir-properties-v-acit-2018-169-itd-35-mum-trib\/","title":{"rendered":"Regency Mahavir Properties  v.  ACIT  (2018) 169 ITD 35 \/ 64 ITR 628(Mum)   (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee, when there was no search proceedings against the assessee , assessment made in consequence of notice issued under S.153A, is invalid and void ab initio . ( AY. 2007 -08 , 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment \u2013 Search-When there was no search proceedings against the assessee , assessment made in consequence of notice issued under section 153A, is invalid and void ab initio . [ S. 69,132 ]<\/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-616","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9W","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/616","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=616"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/616\/revisions"}],"predecessor-version":[{"id":1606,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/616\/revisions\/1606"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}