{"id":25618,"date":"2022-03-17T13:20:39","date_gmt":"2022-03-17T07:50:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/uttam-singh-v-dy-citit-2021-88-itr-sn-1-chd-trib\/"},"modified":"2022-03-17T13:20:39","modified_gmt":"2022-03-17T07:50:39","slug":"uttam-singh-v-dy-citit-2021-88-itr-sn-1-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/uttam-singh-v-dy-citit-2021-88-itr-sn-1-chd-trib\/","title":{"rendered":"Uttam Singh v. Dy. CIT(IT) (2021) 88 ITR (SN) 1 (Chd.)(Trib.)"},"content":{"rendered":"<p>Held that the notice under section\u00a0148\u00a0of the Act was issued by the ITO, Phagwara, after recording reasons for initiating proceedings under section\u00a0147\u00a0of the Act, whereas the assessment order under section\u00a0144\u00a0read with section\u00a0147\u00a0was passed by the Dy. CIT (IT), Circle Chandigarh. Further, the competent authority had not passed any order under section\u00a0127(2)\u00a0of the Act transferring the case from the ITO, Phagwara to the Dy. CIT (IT) Circle Chandigarh. The order passed by the Dy. CIT (IT), Circle Chandigarh under section\u00a0144\u00a0read with section\u00a0147\u00a0of the Act was liable to be quashed. (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Jurisdiction-Notice issued by  one Officer-Reassessment order was  passed  by  another circle-No order by Competent Authority transferring case-Order was liable to be quashed. [S. 127(2), 144, 148] <\/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-25618","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Fc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25618","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=25618"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25618\/revisions"}],"predecessor-version":[{"id":25619,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25618\/revisions\/25619"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25618"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25618"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25618"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}