{"id":16027,"date":"2021-03-24T12:41:29","date_gmt":"2021-03-24T07:11:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/krishnaraj-chandrasekar-v-acit-2021-430-itr-211-mad-hc\/"},"modified":"2021-03-24T12:41:29","modified_gmt":"2021-03-24T07:11:29","slug":"krishnaraj-chandrasekar-v-acit-2021-430-itr-211-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/krishnaraj-chandrasekar-v-acit-2021-430-itr-211-mad-hc\/","title":{"rendered":"Krishnaraj Chandrasekar v. ACIT (2021) 430 ITR 211 (Mad.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that though no notice under section\u00a0143(2)\u00a0was issued, the objections had not been disposed of. While the Assessing Officer was entitled to issue notice under section\u00a0143(2)\u00a0to take forward the assessment on the merits, the issuance of the notice at a stage anterior to disposal of the objections to the assumption of jurisdiction was premature and contrary to law. The notices issued under section\u00a0143(2)\u00a0were set aside and the Assistant Commissioner was directed to dispose of the objections filed by the assessee as to the assumption of jurisdiction. If the question of jurisdiction was decided adverse to the assessee the proceedings for reassessment would continue.\u00a0 GKN Driveshafts (India) Ltd. v. ITO\u00a0<a href=\"http:\/\/www.taxlawsonline.com\/%5b2003%5d%20259%20ITR%200019\">(2003)\u00a0 259 ITR 19<\/a>\u00a0(SC).\u00a0\u00a0 (AY. 2013-14 to 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Issue of notice under section  143(2) prior  to  disposal of  objections-Directed to keep the notice in abeyance. [S. 143(2), 148, 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-16027","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4av","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16027","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=16027"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16027\/revisions"}],"predecessor-version":[{"id":16028,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16027\/revisions\/16028"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16027"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16027"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16027"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}