{"id":13802,"date":"2020-11-14T14:58:07","date_gmt":"2020-11-14T14:58:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-taureg-properties-and-security-services-ltd-202080-itr-386-delhi-trib\/"},"modified":"2020-11-14T14:58:07","modified_gmt":"2020-11-14T14:58:07","slug":"dy-cit-v-taureg-properties-and-security-services-ltd-202080-itr-386-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-taureg-properties-and-security-services-ltd-202080-itr-386-delhi-trib\/","title":{"rendered":"Dy. CIT v. Taureg Properties and Security Services Ltd (2020)80 ITR 386 ( Delhi) (Trib)"},"content":{"rendered":"<p>Tribunal held that the notice of reassessment was unsigned and did not mention any assessment year. Since an unsigned notice had been sent to the assessee, it vitiated the entire reassessment proceedings because it was the jurisdictional notice to initiate proceedings under section\u00a0147\u00a0of the\u00a0Income-tax Act, 1961\u00a0. Since the notice itself was illegal and bad in law, the entire reassessment proceedings were vitiated and the Assessing Officer could not have assumed jurisdiction under section\u00a0148\u00a0to frame the assessment against the assessee.( AY.2000-01)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.148: Reassessment \u2014 Notice \u2014 Assessing Officer not signing notice or  mentioning assessment year \u2014 Notice is  illegal \u2014 Reassessment  proceedings not valid .[ S.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":[21],"tags":[],"class_list":["post-13802","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3AC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13802","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=13802"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13802\/revisions"}],"predecessor-version":[{"id":13803,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13802\/revisions\/13803"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13802"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13802"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13802"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}