{"id":23242,"date":"2021-12-21T16:56:15","date_gmt":"2021-12-21T11:26:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/eversafe-securities-p-ltd-v-ito-2021-189-itd-642-kol-trib\/"},"modified":"2021-12-21T16:56:15","modified_gmt":"2021-12-21T11:26:15","slug":"eversafe-securities-p-ltd-v-ito-2021-189-itd-642-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/eversafe-securities-p-ltd-v-ito-2021-189-itd-642-kol-trib\/","title":{"rendered":"Eversafe Securities (P.) Ltd. v. ITO (2021) 189 ITD 642 (Kol.) (Trib.)"},"content":{"rendered":"<p>Tribunal held that the order under section 143(3) passed by ITO, Ward-5 without issuing fresh notice under section 143(2) and only in pursuance with notice issued by ITO, Ward-4 who did not enjoy jurisdiction over assessee was null and void and liable to be quashed. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2) : Assessment-Notice-Jurisdiction-Order passed without issuing notice under section 143 (2)-Assessment is without jurisdiction and null and void. [S. 68, 143 (3)] <\/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-23242","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-62S","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23242","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=23242"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23242\/revisions"}],"predecessor-version":[{"id":23243,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23242\/revisions\/23243"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23242"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23242"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}