{"id":67,"date":"2008-06-28T11:25:07","date_gmt":"2008-06-28T11:25:07","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=67"},"modified":"2008-06-28T11:25:07","modified_gmt":"2008-06-28T11:25:07","slug":"mrs-mudra-nanavati-vs-dcit-itat-mumbai","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/mrs-mudra-nanavati-vs-dcit-itat-mumbai\/","title":{"rendered":"Mrs. Mudra Nanavati vs. DCIT (ITAT Mumbai)"},"content":{"rendered":"<p><a href=\"http:\/\/www.itatonline.org\/dlmonitor\/download.php?t=f&#038;i=21\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/www.itatonline.org\/images\/download.gif?w=605\" class=\"alignright\" border=\"0\" \/><\/a><br \/>\nThe issue of notice under s. 143 (2) I. T. Act within the time limit is mandatory for block assessment proceedings. If notice u\/s 143 (2) is issued beyond the time limit, the block assessment order passed u\/s 158BC is not valid. <\/p>\n<p>  See also: <a href=\"http:\/\/www.itatonline.org\/downloads2\/index.php?scindia_s17_s147_time_limit_.pdf\" target=\"_blank\"><strong>CIT vs. Scindia HUF (Bombay High Court)<\/strong><\/a>, <a href=\"http:\/\/www.itatonline.org\/dlmonitor\/download.php?t=f&amp;i=20\" target=\"_blank\"><strong>ACIT vs. Parekh Marine Agencies (ITAT Mumbai)<\/strong><\/a>, <strong><a href=\"http:\/\/www.itatonline.org\/pdf\/aurangabad_holiday_158BC.pdf\" target=\"_blank\">ACIT  vs. Aurangabad Holiday Resorts (ITAT Pune)<\/a><\/strong>, <strong><a href=\"http:\/\/www.itatonline.org\/pdf\/atul_glass_block_assessment.pdf\" target=\"_blank\">Atul Glass  Industries vs. DCIT (ITAT Delhi)<\/a><\/strong>, <strong><a href=\"http:\/\/www.itatonline.org\/pdf\/vin_vish_block_assessment.pdf\" target=\"_blank\">Vin Vish Corporation vs. ACIT (ITAT Mumbai)<\/a><\/strong> &#038; <strong><a href=\"http:\/\/www.itatonline.org\/pdf\/tulika_mishra_s143_2_s158BC.pdf\" target=\"_blank\">Tulika Mishra  vs. JCIT (ITAT Delhi)<\/a><\/strong>.<\/p>\n<p><!--\n\n\n\n\n\n\/\/--><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The issue of notice under s. 143 (2) I. T. Act within the time limit is mandatory for block assessment proceedings. If notice u\/s 143 (2) is issued beyond the time limit, the block assessment order passed u\/s 158BC is not valid.<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/mrs-mudra-nanavati-vs-dcit-itat-mumbai\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","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":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,8],"tags":[],"class_list":["post-67","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-tribunal"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/67","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=67"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/67\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=67"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=67"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=67"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}