{"id":12224,"date":"2020-09-11T14:02:45","date_gmt":"2020-09-11T14:02:45","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-govind-gopal-goyal-2020-423-itr-106-gujhc\/"},"modified":"2020-09-11T14:02:45","modified_gmt":"2020-09-11T14:02:45","slug":"pcit-v-govind-gopal-goyal-2020-423-itr-106-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-govind-gopal-goyal-2020-423-itr-106-gujhc\/","title":{"rendered":"PCIT v. Govind Gopal Goyal (2020) 423 ITR 106 (Guj)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ,the \u00a0income could not be said to have escaped assessment under section\u00a0147\u00a0when the assessment proceedings were pending. If the notice had already been issued under S.\u00a0142(1) \u00a0and the proceedings were pending, a return under S. \u00a0148\u00a0could not be called for. S. \u00a0124(3)\u00a0which stipulates a bar to any contention about lack of jurisdiction of an Assessing Officer would not save the illegality of the assessment in the assessee\u2019s case.\u00a0 Followed\u00a0 Trustees of H. E. H. The Nizam&#8217;s Supplemental Family Trust v. CIT\u00a0<a href=\"http:\/\/www.taxlawsonline.com\/%5b2000%5d%20242%20ITR%200381\">[2000] 242 ITR 381<\/a>\u00a0(SC) Nilofer Hameed\u00a0 ( Smt .) \u00a0v. ITO\u00a0 <a href=\"http:\/\/www.taxlawsonline.com\/%5b1999%5d%20235%20ITR%200161\">[1999] 235 ITR 161<\/a>\u00a0(Ker) \u00a0(HC) a CIT v. Sayed Rafiqur Rahman\u00a0<a href=\"http:\/\/www.taxlawsonline.com\/%5b1991%5d%20189%20ITR%200476\">[1991] 189 ITR 476<\/a>\u00a0(Patna)\u00a0 (HC) \u00a0( AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.148: Reassessment \u2014Notice &#8211;  Pendency of assessment \u2013 Issue of notice for reassessment is not permissible [ S. 124(3), 142(1), 143(3), 147 ] <\/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_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":""},"categories":[1],"tags":[],"class_list":["post-12224","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3ba","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12224","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=12224"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12224\/revisions"}],"predecessor-version":[{"id":12225,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12224\/revisions\/12225"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}