{"id":23248,"date":"2021-12-21T16:57:09","date_gmt":"2021-12-21T11:27:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cosmat-traders-p-ltd-v-ito-2021-189-itd-504-kol-trib\/"},"modified":"2021-12-21T16:57:09","modified_gmt":"2021-12-21T11:27:09","slug":"cosmat-traders-p-ltd-v-ito-2021-189-itd-504-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cosmat-traders-p-ltd-v-ito-2021-189-itd-504-kol-trib\/","title":{"rendered":"Cosmat Traders (P.) Ltd. v. ITO (2021) 189 ITD 504 (Kol.)(Trib.)"},"content":{"rendered":"<p>Assessment was completed u\/s 144 without issuing notice under section 143(2). Notice issued by ITO-Ward 6 who did not enjoy jurisdiction over assessee was bad in law and was s quashed.\u00a0 (AY. 2012-13)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144 : Best judgment assessment-Change of jurisdiction-Fresh notice was not issued-Assessment is held to be bad in law. [S. 120, 143(2)]<\/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-23248","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-62Y","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23248","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=23248"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23248\/revisions"}],"predecessor-version":[{"id":23249,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23248\/revisions\/23249"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23248"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23248"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23248"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}