{"id":3306,"date":"2018-12-18T07:00:45","date_gmt":"2018-12-18T07:00:45","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-oberoi-hotels-pvt-ltd-2018-409-itr-132-cal-hc\/"},"modified":"2019-03-19T10:50:45","modified_gmt":"2019-03-19T10:50:45","slug":"cit-v-oberoi-hotels-pvt-ltd-2018-409-itr-132-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-oberoi-hotels-pvt-ltd-2018-409-itr-132-cal-hc\/","title":{"rendered":"CIT  v. Oberoi Hotels Pvt. Ltd. (2018) 409 ITR 132\/304 CTR 988\/169   DTR  179 (Cal) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, If the time for issuance of the notice under section\u00a0143(2)\u00a0of the\u00a0Income-tax Act, 1961\u00a0has expired or the time for completing the reassessment proceedings under section\u00a0153(2)\u00a0has run out, the failure to issue such notice under section\u00a0143(2)\u00a0would result in the entire proceedings, including any order of assessment being quashed. Accordingly entire proceedings including any order is liable to be quashed\u00a0 though\u00a0 the assessee had participated in the course of the reassessment.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment \u2013Issuance of notice under S. 143(2) is mandatory -Failure to issue is not procedural irregularity \u2013S. 292BB does not dispense with the issuance of any notice that is mandated to be issued under the Act, but merely cures the defect of service of such notice if an objection in such regard is not taken before the completion of the assessment or reassessment-Entire proceedings including any order is liable to be quashed  though the assessee had participated in the course of the reassessment. [S.143(2), 148, 153(2), 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":[1],"tags":[],"class_list":["post-3306","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Rk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3306","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=3306"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3306\/revisions"}],"predecessor-version":[{"id":4464,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3306\/revisions\/4464"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3306"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3306"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}