{"id":25057,"date":"2022-02-21T16:29:51","date_gmt":"2022-02-21T10:59:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/navkar-electronics-v-ito-2021-323-ctr-1037-208-dtr-315-mad-hc-editorial-finding-of-single-judge-is-set-aside-navkar-electronics-v-ito-2021-323-ctr-1041-208-dtr-320-mad-hc\/"},"modified":"2022-02-21T16:29:51","modified_gmt":"2022-02-21T10:59:51","slug":"navkar-electronics-v-ito-2021-323-ctr-1037-208-dtr-315-mad-hc-editorial-finding-of-single-judge-is-set-aside-navkar-electronics-v-ito-2021-323-ctr-1041-208-dtr-320-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/navkar-electronics-v-ito-2021-323-ctr-1037-208-dtr-315-mad-hc-editorial-finding-of-single-judge-is-set-aside-navkar-electronics-v-ito-2021-323-ctr-1041-208-dtr-320-mad-hc\/","title":{"rendered":"Navkar Electronics v. ITO (2021) 323 CTR 1037 \/ 208 DTR 315 (Mad.)(HC) Editorial : Finding of single judge is set aside, Navkar Electronics v. ITO (2021) 323 CTR 1041 \/ 208 DTR 320 (Mad.)(HC)"},"content":{"rendered":"<p>In a writ filed before the Single judge validity of issue of notice u\/s 147\/148 was challenged on the ground that the proceedings\u00a0 should have been initiated u\/s 153C of the Act and no reassessment under section 147 can be resorted. Single judge\u00a0 dismissed the petition holding the initiation of proceedings were valid. On appeal the division bench of High Court set aside the order of the single judge. Court observed\u00a0 that as the assessee has preferred an appeal\u00a0 before the CIT (A), the assessee can raise all the issue including the validity of the proceedings initiated u\/s 147\/148 of the Act, by raising additional grounds.\u00a0 (AY. 2016-17, 2017-18<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Search and seizure-Information from third party-Satisfaction-Validity of issue was notice u\/s. 148 was left open to be decided in appeal-Order of single judge was set aside. [S. 132, 148, 153C, 158BD, 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-25057","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6w9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25057","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=25057"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25057\/revisions"}],"predecessor-version":[{"id":25058,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25057\/revisions\/25058"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25057"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25057"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25057"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}