{"id":61730,"date":"2026-07-04T10:21:04","date_gmt":"2026-07-04T04:51:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kavya-satija-v-dy-cit-2025-235-ttj-217-delhitrib-2\/"},"modified":"2026-07-04T10:21:04","modified_gmt":"2026-07-04T04:51:04","slug":"kavya-satija-v-dy-cit-2025-235-ttj-217-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kavya-satija-v-dy-cit-2025-235-ttj-217-delhitrib-2\/","title":{"rendered":"Kavya Satija v. Dy. CIT (2025) 235 TTJ 217 (Delhi)(Trib)"},"content":{"rendered":"<p>Held that the nexus is conspicuously absent in the reasons recorded. The challenge raised was towards the wrong assumption of jurisdiction. The reassessment notice and consequential orders were quashed. \u00a0(AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147: Reassessment-Information from Investigation-Wing-No tangible material-No application of mind-Reassessment notice and consequential order were quashed as illegal.[S.143(3) 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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61730","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g3E","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61730","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=61730"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61730\/revisions"}],"predecessor-version":[{"id":61731,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61730\/revisions\/61731"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61730"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61730"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61730"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}