{"id":27726,"date":"2022-06-26T22:09:36","date_gmt":"2022-06-26T16:39:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/prithvi-raj-singh-v-ito-2021-91-itr-164-jaipurtrib\/"},"modified":"2022-06-26T22:09:36","modified_gmt":"2022-06-26T16:39:36","slug":"prithvi-raj-singh-v-ito-2021-91-itr-164-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/prithvi-raj-singh-v-ito-2021-91-itr-164-jaipurtrib\/","title":{"rendered":"Prithvi Raj Singh v. ITO (2021) 91 ITR 164 (Jaipur)(Trib.)"},"content":{"rendered":"<p>Held that as per\u00a0 the provisions of section 124(3) of the Income-tax Act, 1961, the issue of jurisdiction cannot be challenged after completion of the assessment. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 124 : Jurisdiction of Assessing Officer-Objection to jurisdiction cannot be challenged after completion of Assessment-Assessee submitting to jurisdiction of Assessing Officer by filing return-issue not raised in assessment proceedings-Assessment valid.[S. 124(3)] <\/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-27726","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7dc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27726","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=27726"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27726\/revisions"}],"predecessor-version":[{"id":27727,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27726\/revisions\/27727"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27726"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27726"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27726"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}