{"id":12850,"date":"2020-10-09T14:59:24","date_gmt":"2020-10-09T14:59:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rungta-irrigation-ltd-v-acit-2020-181-itd-95-206-ttj-449-kol-trib-2\/"},"modified":"2021-06-25T05:18:47","modified_gmt":"2021-06-24T23:48:47","slug":"rungta-irrigation-ltd-v-acit-2020-181-itd-95-206-ttj-449-kol-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rungta-irrigation-ltd-v-acit-2020-181-itd-95-206-ttj-449-kol-trib-2\/","title":{"rendered":"Rungta Irrigation Ltd. v. ACIT (2020) 181 ITD 95 \/ 206 TTJ 449\/ 193 DTR 121  (Kol) (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that\u00a0 once transfer of\u00a0 case of\u00a0 assessee was ordered under S. 127 of the Act .\u00a0 AO who was vested with jurisdiction by\u00a0 virtue of\u00a0 direction or order issued under Sub-Section (1) o (2) of\u00a0 S. 120 And S. 124, stood divested of\u00a0 same and in such a case notice issued under S. 143(2) by\u00a0 said AO After date of\u00a0 transfer, was to be\u00a0 regarded as invalid notice and\u00a0 consequently, assessment framed under S. 43(3) pursuant\u00a0 to\u00a0 notice issued would be\u00a0 void ab initio.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2) : Assessment \u2013 Notice \u2013 Notice issued after date of  transfer was regarded as  invalid notice \u2013 Assessment framed pursuant to illegal notice is held to be  void ab initio .[ S.124, 127, 143(3)  ]<\/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-12850","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3lg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12850","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=12850"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12850\/revisions"}],"predecessor-version":[{"id":19616,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12850\/revisions\/19616"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12850"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12850"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}