{"id":29004,"date":"2022-08-02T11:10:18","date_gmt":"2022-08-02T05:40:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/krypton-diamonds-pvt-ltd-v-acit-202293-itr-27-surattrib\/"},"modified":"2022-08-02T11:10:18","modified_gmt":"2022-08-02T05:40:18","slug":"krypton-diamonds-pvt-ltd-v-acit-202293-itr-27-surattrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/krypton-diamonds-pvt-ltd-v-acit-202293-itr-27-surattrib\/","title":{"rendered":"Krypton Diamonds Pvt. Ltd. v. ACIT (2022)93 ITR 27 (Surat)(Trib.)"},"content":{"rendered":"<p>Held, that the issuance of notice under section\u00a0143(2)\u00a0of the Act prior to the filing of return of income was invalid and in the absence of valid notice, the assessment order was rendered invalid.(AY.2011-12, 2012-13, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2) : Assessment-Notice Issue of notice prior to filing return of income-Order invalid. [S. 147, 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-29004","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7xO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29004","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=29004"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29004\/revisions"}],"predecessor-version":[{"id":29005,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29004\/revisions\/29005"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29004"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29004"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}