{"id":34625,"date":"2023-05-07T10:52:58","date_gmt":"2023-05-07T05:22:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/red-chilli-international-sales-v-ito-2022-288-taxman-107-2023-452-itr-218-223-dtr-140-phhc-editorial-red-chilli-international-sales-v-ito-2023452-itr-222-sc-affirmed-but-observa\/"},"modified":"2024-03-30T12:51:31","modified_gmt":"2024-03-30T07:21:31","slug":"red-chilli-international-sales-v-ito-2022-288-taxman-107-2023-452-itr-218-223-dtr-140-phhc-editorial-red-chilli-international-sales-v-ito-2023452-itr-222-sc-affirmed-but-observa","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/red-chilli-international-sales-v-ito-2022-288-taxman-107-2023-452-itr-218-223-dtr-140-phhc-editorial-red-chilli-international-sales-v-ito-2023452-itr-222-sc-affirmed-but-observa\/","title":{"rendered":"Red Chilli International Sales v. ITO (2022) 288 Taxman 107 \/ (2023) 452 ITR 218 \/ 223 DTR 140 \/ 332 CTR 807 (P&#038;H)(HC) Editorial : Red Chilli International Sales v. ITO (2023)452 ITR 222 (SC), affirmed, but observations set aside."},"content":{"rendered":"<p>Dismissing the writ petition the Court held that where the proceedings had not even been concluded by the statutory authority, the writ court should not interfere at such a premature stage. From a bare reading of the notice, it could not be held that the authority had assumed jurisdiction not vested in it. The correctness of the order under section\u00a0148A(d)\u00a0was being challenged on a factual premise contending that jurisdiction had been wrongly exercised. There is a distinction between jurisdictional error and error of law\/fact within the jurisdiction. For rectification of errors statutory remedy has been provided. The notice of reassessment could not be quashed. (AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Alternative remedy-Writ will not normally maintainable. [S. 148, 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-34625","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-90t","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34625","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=34625"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34625\/revisions"}],"predecessor-version":[{"id":40935,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34625\/revisions\/40935"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34625"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34625"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}