{"id":24021,"date":"2022-01-14T07:15:25","date_gmt":"2022-01-14T01:45:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-param-dairy-ltd-2021-439-itr-89-200-dtr-118-320-ctr-843-delhi-hc\/"},"modified":"2022-01-14T07:15:25","modified_gmt":"2022-01-14T01:45:25","slug":"pcit-v-param-dairy-ltd-2021-439-itr-89-200-dtr-118-320-ctr-843-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-param-dairy-ltd-2021-439-itr-89-200-dtr-118-320-ctr-843-delhi-hc\/","title":{"rendered":"PCIT v. Param Dairy Ltd ( 2021 ) 439 ITR 89\/200 DTR 118 \/ 320 CTR 843 ( Delhi )(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that once the assesee does not receive a notice under section 143(2) of the Act within stipulated period, such an assessee take it that the return filed by him has became final and no scrutiny proceedings are to be taken with respect to that return . \u00a0\u00a0Followed Chintles India Ltd v. Dy..CIT ( 2017) 397 ITR 416 ( Delhi)(HC) , CIT v. Kabul Chawla ( 2016) 380 ITR 573 ( Delhi )(HC) \u00a0(AY. 2008-09 to 2012 -13 )<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2) : Assessment \u2013 Notice \u2013 Failure to issue notice \u2013 Assessment is held to be bad in law [ S. 132, 153A] S. 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-24021","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6fr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24021","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=24021"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24021\/revisions"}],"predecessor-version":[{"id":24022,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24021\/revisions\/24022"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24021"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24021"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}