{"id":11849,"date":"2015-10-30T18:06:21","date_gmt":"2015-10-30T12:36:21","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=11849"},"modified":"2015-10-30T18:06:21","modified_gmt":"2015-10-30T12:36:21","slug":"pr-cit-vs-shri-jai-shiv-shankar-traders-pvt-ltd-delhi-high-court-s-1432-292bb-failure-to-issue-a-s-1432-notice-renders-the-reassessment-order-void-s-292bb-saves-a-case-of-non-service-of","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/pr-cit-vs-shri-jai-shiv-shankar-traders-pvt-ltd-delhi-high-court-s-1432-292bb-failure-to-issue-a-s-1432-notice-renders-the-reassessment-order-void-s-292bb-saves-a-case-of-non-service-of\/","title":{"rendered":"Pr. CIT vs. Shri Jai Shiv Shankar Traders Pvt. Ltd (Delhi High Court)"},"content":{"rendered":"<p>The failure of the AO, in re-assessment proceedings, to issue notice under Section 143(2) of the Act, prior to finalising the re-assessment order, cannot be condoned by referring to Section 292BB of the Act. Section 292BB applies insofar as failure of \u201cservice\u201d of notice is concerned and not with regard to failure to \u201cissue\u201d notice. The non-issue of the said notice is fatal to the order of re-assessment.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The failure of the AO, in re-assessment proceedings, to issue notice under Section 143(2) of the Act, prior to finalising the re-assessment order, cannot be condoned by referring to Section 292BB of the Act. Section 292BB applies insofar as failure of \u201cservice\u201d of notice is concerned and not with regard to failure to \u201cissue\u201d notice. The non-issue of the said notice is fatal to the order of re-assessment<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/pr-cit-vs-shri-jai-shiv-shankar-traders-pvt-ltd-delhi-high-court-s-1432-292bb-failure-to-issue-a-s-1432-notice-renders-the-reassessment-order-void-s-292bb-saves-a-case-of-non-service-of\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","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":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,5],"tags":[],"class_list":["post-11849","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-high-court","judges-s-muralidhar-j","judges-vibhu-bakhru-j","section-37","section-43","section-292bb","counsel-dr-rakesh-gupta","court-delhi-high-court","catchwords-non-service-of-s-1432-notice","catchwords-reopening","genre-domestic-tax"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/11849","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=11849"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/11849\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=11849"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=11849"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=11849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}