{"id":61885,"date":"2026-07-07T11:23:55","date_gmt":"2026-07-07T05:53:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/zenith-barter-p-ltd-v-dcit-2025-236-ttj-468-mumtrib\/"},"modified":"2026-07-07T11:23:55","modified_gmt":"2026-07-07T05:53:55","slug":"zenith-barter-p-ltd-v-dcit-2025-236-ttj-468-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/zenith-barter-p-ltd-v-dcit-2025-236-ttj-468-mumtrib\/","title":{"rendered":"Zenith Barter (P) Ltd. v. DCIT (2025) 236 TTJ 468 (Mum)(Trib)"},"content":{"rendered":"<p>Held that without assessing the escaped income for which the assessment was reopened under S. 147, as per the reasons recorded, the Assessing Officer cannot assess any other income, which has no nexus with the reasons recorded. The assessment order and the additions made by the AO are unsustainable in law (AY. 2011-12 to 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147: Reassessment]-Recorded reasons]-No addition was made based on recorded reasons. An issue that was not subject matter; no addition can be made.[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_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-61885","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g69","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61885","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=61885"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61885\/revisions"}],"predecessor-version":[{"id":61886,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61885\/revisions\/61886"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61885"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61885"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}