{"id":31389,"date":"2022-12-16T13:01:04","date_gmt":"2022-12-16T07:31:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-alcon-resort-holding-ltd-2022-448-itr-127-bom-hc\/"},"modified":"2022-12-16T13:01:04","modified_gmt":"2022-12-16T07:31:04","slug":"cit-v-alcon-resort-holding-ltd-2022-448-itr-127-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-alcon-resort-holding-ltd-2022-448-itr-127-bom-hc\/","title":{"rendered":"CIT v. Alcon Resort Holding Ltd. (2022) 448 ITR 127 (Bom.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that the \u00a0notice under section\u00a021\u00a0of the Act was issued and signed by the Assistant Commissioner. As a consequence, the notice being without jurisdiction, all the proceedings subsequent thereto were without authority of law. They were not valid.<\/p>\n<p>It is the settled position of law that the principle of waiver cannot be invoked so as to confer jurisdiction. (AY.1991-92 to 1994-95, 1997-98, 1998-99)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Expenditure tax Act, 1987. <\/p>\n<p>S. 21 : Revision-Notice-Notice can be issued only by Commissioner-Notice issued by Assistant Commissioner-Not Valid-Principles of  natural justice-Principle of waiver cannot be invoked so as to confer jurisdiction.<\/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":[1],"tags":[],"class_list":["post-31389","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8ah","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31389","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=31389"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31389\/revisions"}],"predecessor-version":[{"id":31390,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31389\/revisions\/31390"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}