{"id":12708,"date":"2020-10-07T10:36:57","date_gmt":"2020-10-07T10:36:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/k-m-nagaraj-v-dy-cit-2020-425-itr-533-karnhc\/"},"modified":"2021-06-02T09:59:47","modified_gmt":"2021-06-02T04:29:47","slug":"k-m-nagaraj-v-dy-cit-2020-425-itr-533-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/k-m-nagaraj-v-dy-cit-2020-425-itr-533-karnhc\/","title":{"rendered":"K. M. Nagaraj v. Dy. CIT (2020) 425 ITR 533\/ 275 Taxman 346 (Karn)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that a perusal of the notice would establish that though the heading was S. \u00a0153A\u00a0 the AO proposed to assess the assessee\u2019s income under S.153C of the Act .\u00a0 It was not the case of the assessee that he did not fall within the scope and ambit of the provisions of S. \u00a0153C\u00a0and no prejudice having been alleged during the course of assessment proceedings, notice issued to the assessee and the consequential assessment orders passed could not get invalidated.( AY.2005-06 to 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment &#8211; Income of any other person &#8211; Search -Misquoting the section &#8211; Participating in assessment proceedings- Assessment proceedings valid .[ S.153A 292B ] <\/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":[21],"tags":[],"class_list":["post-12708","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3iY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12708","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=12708"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12708\/revisions"}],"predecessor-version":[{"id":18859,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12708\/revisions\/18859"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12708"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12708"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}