{"id":29666,"date":"2022-09-09T14:32:48","date_gmt":"2022-09-09T09:02:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-manjil-dineshkumar-shah-2022-94-itr-68-sn-ahd-trib\/"},"modified":"2022-09-09T14:32:48","modified_gmt":"2022-09-09T09:02:48","slug":"ito-v-manjil-dineshkumar-shah-2022-94-itr-68-sn-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-manjil-dineshkumar-shah-2022-94-itr-68-sn-ahd-trib\/","title":{"rendered":"ITO v. Manjil Dineshkumar Shah (2022) 94 ITR 68 (SN) (Ahd.) (Trib.)"},"content":{"rendered":"<p>Held that notice had been issued beyond the statutory period of four years as notice under section\u00a0143(2)\u00a0of the Act was issued beyond the prescribed time limit in the Act. Quashing of reassessment is held to be valid.\u00a0 Tribunal also held that <strong>\u00a0<\/strong>the Department\u2019s appeals fell under clause 10(e) of the CBDT Circular No. 3 of 2018, dated July 11, 2018 (2008) 405 ITR 29 (St) \u00a0<a href=\"http:\/\/www.taxlawsonline.com\/searchother.html?Greference|2022|94|68|TRIB#[1]\">\u00a0<\/a>as amended by Circular No. 17 of 2019, dated August 8, 2019(2019) 416 ITR 106 (St)\u00a0<a href=\"http:\/\/www.taxlawsonline.com\/searchother.html?Greference|2022|94|68|TRIB#[2]\">\u00a0<\/a>and should not be dismissed on account of low tax effect. (AY.2010-11, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2) : Assessment-Notice-Failure to issue notice-Reassessment is bad in law-Monetary limit-Information from  Sales tax department falls with in the exception-Appeal is maintainable.  [S. 147, 148, 268A]  <\/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-29666","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Iu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29666","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=29666"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29666\/revisions"}],"predecessor-version":[{"id":29667,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29666\/revisions\/29667"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29666"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29666"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}