{"id":13263,"date":"2020-10-25T13:30:31","date_gmt":"2020-10-25T13:30:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/krez-hotel-reality-ltd-v-jcit-2020-bcaj-july-p-46-mum-trib\/"},"modified":"2020-10-25T13:30:31","modified_gmt":"2020-10-25T13:30:31","slug":"krez-hotel-reality-ltd-v-jcit-2020-bcaj-july-p-46-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/krez-hotel-reality-ltd-v-jcit-2020-bcaj-july-p-46-mum-trib\/","title":{"rendered":"Krez Hotel &#038; Reality Ltd v . JCIT ( 2020) BCAJ -July- P. 46 ( Mum) (Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that\u00a0 Assessment initiated\u00a0 without issue of notice is held to be bad in law . ( ITA No. 2588\/Mum\/ 2018 dt 16 -6 -2020 ) (AY. 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment &#8211; Income of any other person &#8211; Search \u2013 Assessment initiated  without issue of notice is held to be bad in law [ S.132 ]<\/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-13263","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3rV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13263","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=13263"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13263\/revisions"}],"predecessor-version":[{"id":13264,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13263\/revisions\/13264"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}