{"id":31703,"date":"2023-01-03T16:41:51","date_gmt":"2023-01-03T11:11:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/s-k-industries-v-acit-2022-141-taxmann-com-568-delhihc-editorial-slp-of-revenue-dismissed-since-no-good-ground-and-reason-to-condone-delay-was-found-acit-v-s-k-industries-2022-288-taxma\/"},"modified":"2023-01-03T16:41:51","modified_gmt":"2023-01-03T11:11:51","slug":"s-k-industries-v-acit-2022-141-taxmann-com-568-delhihc-editorial-slp-of-revenue-dismissed-since-no-good-ground-and-reason-to-condone-delay-was-found-acit-v-s-k-industries-2022-288-taxma","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/s-k-industries-v-acit-2022-141-taxmann-com-568-delhihc-editorial-slp-of-revenue-dismissed-since-no-good-ground-and-reason-to-condone-delay-was-found-acit-v-s-k-industries-2022-288-taxma\/","title":{"rendered":"S.K. Industries v. ACIT (2022) 141 taxmann.com 568 (Delhi)(HC) Editorial : SLP of Revenue dismissed since no good ground and reason to condone delay was found, ACIT v. S.K. Industries (2022) 288 Taxman 651 (SC)"},"content":{"rendered":"<p>Assessee filed its return of income and same was selected for scrutiny.\u00a0 A notice under section 143(2) was issued by ACIT, who had no jurisdiction over assessee. Assessing Officer, Circle 8(1), in pursuance to said notice issued by ACIT, passed an ex parte assessment order. The assessment order was challenged by assessee\u00a0 by filing writ before the High Court.\u00a0 Allowing the petition the Court held that since Assessing Officer, who had jurisdiction over assessee, passed impugned assessment order without issuing notice under section 143(2) within time limit prescribed,\u00a0 order was\u00a0 set aside.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2) : Assessment-Notice-Jurisdiction-Transferred from Assessing Officer, Circle VIII to Assessing Officer, Circle 8(1)-Notice under section 143(2) was issued by ACIT, who had no jurisdiction over assessee-Assessment order was set aside. [S. 124(3)(a),  143(3), 144, Art. 226]<\/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-31703","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8fl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31703","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=31703"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31703\/revisions"}],"predecessor-version":[{"id":31704,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31703\/revisions\/31704"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31703"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31703"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}