{"id":29664,"date":"2022-09-09T14:32:30","date_gmt":"2022-09-09T09:02:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sapankumar-u-jain-v-ito-2022-94-itr-216-mum-trib-2\/"},"modified":"2022-09-09T14:32:30","modified_gmt":"2022-09-09T09:02:30","slug":"sapankumar-u-jain-v-ito-2022-94-itr-216-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sapankumar-u-jain-v-ito-2022-94-itr-216-mum-trib-2\/","title":{"rendered":"Sapankumar U. Jain v. ITO (2022) 94 ITR 216 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that non-issuance of notice u\/s 143(2) is a jurisdictional defect and cannot be cured by section 292BB. Reassessment is held to be bad in law. Relied on\u00a0 CIT v. Laxman Das Khandelwal (SC). (AY. 2009-10, 2010-11, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2) : Assessment-Notice-Non-issuance of notice u\/s 143(2) is a jurisdictional defect and cannot be cured by section 292BB-Reassessment is held to be bad in law. [S. 147, 148, 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-29664","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Is","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29664","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=29664"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29664\/revisions"}],"predecessor-version":[{"id":29665,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29664\/revisions\/29665"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29664"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29664"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}