{"id":15215,"date":"2021-02-11T13:00:32","date_gmt":"2021-02-11T07:30:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/suvendra-kumar-pand-v-ito-2020-121-taxmann-com-27-276-taxman-171-mag-mad-hc\/"},"modified":"2021-02-11T13:00:32","modified_gmt":"2021-02-11T07:30:32","slug":"suvendra-kumar-pand-v-ito-2020-121-taxmann-com-27-276-taxman-171-mag-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/suvendra-kumar-pand-v-ito-2020-121-taxmann-com-27-276-taxman-171-mag-mad-hc\/","title":{"rendered":"Suvendra Kumar Pand v .ITO ( 2020) 121 taxmann.com 27 \/ 276 Taxman 171 ( Mag) (Mad) (HC)"},"content":{"rendered":"<p>The Assessing Officer issued the notice u\/s 148 of the Act treating the petitioner as \u00a0as Principal Officer of company . \u00a0Petitioner challenged said notice on the ground that \u00a0he had acted as a director of company for a short period and disclosed details of acting directors . \u00a0Allowing the petition the Court held that \u00a0since effective proceedings would not be possible with petitioner as Principal Officer impugned order treating petitioner as a Principal Officer was \u00a0set aside. Followed \u00a0ITO\u00a0v.\u00a0Official Liquidator ( 1977) 106 ITR 119 ( AP) (HC) \u00a0( AY . 2011 -12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.148: Reassessment \u2014 Notice  -Principal Officer- Notice issued in the name of Principal officer was quashed [ S.2(35(b) , 147 , Art . 226 ]<\/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-15215","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Xp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15215","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=15215"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15215\/revisions"}],"predecessor-version":[{"id":15216,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15215\/revisions\/15216"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}