{"id":1783,"date":"2018-07-21T09:15:26","date_gmt":"2018-07-21T09:15:26","guid":{"rendered":"http:\/\/itatonline.org\/digest\/halcrow-groups-ltd-v-adit-delhitrib-www-itatonline-org\/"},"modified":"2018-12-16T04:02:48","modified_gmt":"2018-12-16T04:02:48","slug":"halcrow-groups-ltd-v-adit-delhitrib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/halcrow-groups-ltd-v-adit-delhitrib-www-itatonline-org\/","title":{"rendered":"Halcrow Groups Ltd.v. ADIT  ( 2018) 194 TTJ 704 \/167 DTR 103(Delhi)(Trib), www.itatonline.org"},"content":{"rendered":"<p>Allowing the appeal of the assessee ,the Tribunal held that\u00a0 ,if the notice u\/s 143(2) is issued prior to the furnishing of return by the assessee in response to notice u\/s 148, the notice issued u\/s 143(2) is not valid and the reassessment framed on the basis of said notice has to be quashed. S. 292BB does not save the assessment.(ITA Nos. 5163 &amp; 5164\/Del\/2010 &amp; ITA No. 5554\/Del\/2012\u00a0 dt.02\/07\/2018) ( AY. 2004-05,2005-06)<\/p>\n<p><a href=\"http:\/\/itatonline.org\/archives\/wp-content\/uploads\/Halcrow-Group-148-143-2-notice.pdf\"><strong>[Click here to download PDF file]<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2) : Assessment \u2013 Notice -Reassessment- If the notice u\/s 143(2) is issued prior to the furnishing of return by the assessee in response to notice u\/s 148, the notice issued u\/s 143(2) is not valid and the reassessment framed on the basis of said notice has to be quashed. S. 292BB does not save the assessment [ S.147) 148, 292BB ]<\/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-1783","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-sL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1783","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=1783"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1783\/revisions"}],"predecessor-version":[{"id":3273,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1783\/revisions\/3273"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1783"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1783"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}