{"id":25612,"date":"2022-03-17T13:18:52","date_gmt":"2022-03-17T07:48:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/golf-view-homes-ltd-v-acit-202188-itr-423-212-ttj-472-207-dtr-199-bang-trib\/"},"modified":"2022-03-17T13:18:52","modified_gmt":"2022-03-17T07:48:52","slug":"golf-view-homes-ltd-v-acit-202188-itr-423-212-ttj-472-207-dtr-199-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/golf-view-homes-ltd-v-acit-202188-itr-423-212-ttj-472-207-dtr-199-bang-trib\/","title":{"rendered":"Golf View Homes Ltd. v. ACIT (2021)88 ITR 423 \/ 212 TTJ 472 \/ 207 DTR 199 (Bang.)(Trib.)"},"content":{"rendered":"<p>Held that notice issued by the Assessing Officer who had no jurisdiction over the assessee is not curable defects. The assessment was quashed. (AY.2014-15, 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2) : Assessment-Notice issued by the Assessing Officer not having jurisdiction over assessee-Additional ground admitted-Not curable defects u\/s .292BB of the Act-Assessment order was quashed. [S. 127(4), 254(1), 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":[21],"tags":[],"class_list":["post-25612","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6F6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25612","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=25612"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25612\/revisions"}],"predecessor-version":[{"id":25613,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25612\/revisions\/25613"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25612"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25612"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25612"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}