{"id":13358,"date":"2020-10-29T05:35:25","date_gmt":"2020-10-29T05:35:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vishwas\/some-addition-was-made-by-the-ao\/"},"modified":"2020-10-29T09:58:54","modified_gmt":"2020-10-29T09:58:54","slug":"some-addition-was-made-by-the-ao","status":"publish","type":"vishwas","link":"https:\/\/itatonline.org\/digest\/vishwas\/some-addition-was-made-by-the-ao\/","title":{"rendered":"Some addition was made by the AO"},"content":{"rendered":"<p>The CIT (A) deleted the said addition. The revenue filed appeal in ITAT about delay of 500 days. As the appeal was filed late by the revenue, to cover the delay, the Assessing Officer reopened the case u\/s 148 and made the same addition which was made earlier by the ITO. I am of the opinion if original assessment is pending in appeal, the assessing officer cannot issue notice u\/s 147\/148 on the same issue and the same addition cannot be made again. Please give your opinion.<\/p>\n<p>Thanking You.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The CIT (A) deleted the said addition. The revenue filed appeal in ITAT about delay of 500 days. As the appeal was filed late by the revenue, to cover the delay, the Assessing Officer reopened the case u\/s 148 and made the same addition which was made earlier by the ITO. I am of the opinion if original assessment is pending in appeal, the assessing officer cannot issue notice u\/s 147\/148 on the same issue and the same addition cannot be made again. Please give your opinion. Thanking You.<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/vishwas\/some-addition-was-made-by-the-ao\/\">read more<\/a><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","tags":[],"expertname":[6],"class_list":["post-13358","vishwas","type-vishwas","status-publish","hentry","expertname-dr-k-shivaram-sr-advocate"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas\/13358","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/vishwas"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=13358"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13358"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13358"},{"taxonomy":"expertname","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/expertname?post=13358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}