{"id":3527,"date":"2019-01-01T09:39:38","date_gmt":"2019-01-01T09:39:38","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-broadway-shoe-co-2018-259-taxman-223-j-khc\/"},"modified":"2019-01-01T09:39:38","modified_gmt":"2019-01-01T09:39:38","slug":"pcit-v-broadway-shoe-co-2018-259-taxman-223-j-khc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-broadway-shoe-co-2018-259-taxman-223-j-khc\/","title":{"rendered":"PCIT  v.  Broadway Shoe Co. (2018) 259 Taxman 223 (J &#038; K)(HC)"},"content":{"rendered":"<p>Allowing the appeal of the\u00a0 revenue, the Court held that , when\u00a0 return was not\u00a0 filed in compliance of notice issued under S. 148, issue\u00a0 of notice under S 143(2) is\u00a0 not required for making assessment. <strong>\u00a0<\/strong>The notice under S. 143(2) is required to be given only when return is furnished. Furnishing of the return is a sine qua non for issuance of notice under section 143(2). If no return is furnished by the assessee, there can be no reason for issuance of notice under section 143(2). Accordingly the substantial question of law framed is answered in the negative and in favour of the revenue. \u00a0( AY.2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.143(3): Assessment- Reassessment &#8211; Notice- When  return was not  filed in compliance of notice issued under S. 148, issue  of notice under S 143(2) is  not required for making assessment. [ S. 139 ,142(1), 143(3), 148]<\/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-3527","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-UT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3527","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=3527"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3527\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3527"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3527"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}