{"id":14456,"date":"2020-12-13T13:15:20","date_gmt":"2020-12-13T13:15:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/durga-ferrous-p-ltd-v-ito-2020-78-itr-24-sn-delhi-trib\/"},"modified":"2020-12-13T13:15:20","modified_gmt":"2020-12-13T13:15:20","slug":"durga-ferrous-p-ltd-v-ito-2020-78-itr-24-sn-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/durga-ferrous-p-ltd-v-ito-2020-78-itr-24-sn-delhi-trib\/","title":{"rendered":"Durga Ferrous P. Ltd. v. ITO (2020) 78 ITR 24 (SN) ( Delhi ) (Trib"},"content":{"rendered":"<p>Tribunal held that\u00a0 on filing the return in pursuance of\u00a0 notice\u00a0 u\/s 148 on October 5, 2015, and the notice under section\u00a0143(2)\u00a0was issued on the very same date. Tribunal held that \u00a0this showed non-application of mind on the part of the Assessing Officer in issuing notice under section\u00a0143(2)\u00a0and thereafter assuming jurisdiction to frame assessment. The notice was not tenable in law and the proceedings needed to be quashed.( AY.2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147:Reassessment \u2014Notice under section 143(2) issued on same  date as return filed in response to notice \u2014 Non-application of  mind-  Reassessment is held to be not valid [ S.143(2) , 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":[21],"tags":[],"class_list":["post-14456","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3La","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14456","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=14456"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14456\/revisions"}],"predecessor-version":[{"id":14457,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14456\/revisions\/14457"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14456"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14456"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}