{"id":1415,"date":"2018-06-22T16:42:36","date_gmt":"2018-06-22T16:42:36","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-staunch-marketing-pvt-ltd-2018-404-itr-299-delhi-hc\/"},"modified":"2018-06-22T16:42:36","modified_gmt":"2018-06-22T16:42:36","slug":"cit-v-staunch-marketing-pvt-ltd-2018-404-itr-299-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-staunch-marketing-pvt-ltd-2018-404-itr-299-delhi-hc\/","title":{"rendered":"CIT  v. Staunch Marketing Pvt. Ltd. (2018) 404 ITR 299 (Delhi) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ;once a return was filed, issuance of notice under section\u00a0143(2)\u00a0to the assessee was mandatory prior to making an assessment. The question of making an assessment ex parte without issuing a notice under section\u00a0143(2)\u00a0did not arise. The assessee had filed a return pursuant to the notice under section\u00a0148\u00a0notwithstanding that it might not have filed a return under section\u00a0139\u00a0for any assessment year in question. ( AY.2003-04)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2) : Assessment \u2013 Notice \u2013 One return is filed pursuant to notice issued u\/s 148 , issue of notice u\/s 143(2) is mandatory .[ S. 139,144, 148  ]<\/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-1415","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-mP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1415","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=1415"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1415\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1415"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1415"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}