{"id":31027,"date":"2022-12-07T11:07:12","date_gmt":"2022-12-07T05:37:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/e-shamsudeen-v-cit-2022-447-itr-750-209-dtr-440-325-ctr-232-ker-hc\/"},"modified":"2022-12-07T11:07:12","modified_gmt":"2022-12-07T05:37:12","slug":"e-shamsudeen-v-cit-2022-447-itr-750-209-dtr-440-325-ctr-232-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/e-shamsudeen-v-cit-2022-447-itr-750-209-dtr-440-325-ctr-232-ker-hc\/","title":{"rendered":"E. Shamsudeen v. CIT (2022) 447 ITR 750 \/ 209 DTR 440 \/ 325 CTR 232 (Ker.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal the Court held that under section\u00a0153A\u00a0of the\u00a0Income-tax Act, 1961, there is an assessment pursuant to search and requisition under section 132 and the procedure is completely dealt with by section 153A. The words in the Explanation to section\u00a0153A\u00a0&#8220;save as otherwise provided in this section&#8221; are significant and cannot be ignored. The Explanation in the final analysis of the scheme of section 153A, does not in any manner expand the meaning including the requirement of section\u00a0143(2)\u00a0of the Act. Hence in proceedings under section\u00a0153A, a notice under section\u00a0143(2)\u00a0need not be issued.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search or requisition-Notice under Section 143(2) is not necessary. [S. 132, 143(2)]  <\/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-31027","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-84r","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31027","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=31027"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31027\/revisions"}],"predecessor-version":[{"id":31028,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31027\/revisions\/31028"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31027"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31027"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31027"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}