{"id":35298,"date":"2023-08-01T16:59:32","date_gmt":"2023-08-01T11:29:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lok-developers-registered-partnership-firm-v-dy-cit-2023-149-taxmann-com-93-bomhc\/"},"modified":"2024-02-09T06:53:13","modified_gmt":"2024-02-09T01:23:13","slug":"lok-developers-registered-partnership-firm-v-dy-cit-2023-149-taxmann-com-93-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lok-developers-registered-partnership-firm-v-dy-cit-2023-149-taxmann-com-93-bomhc\/","title":{"rendered":"Lok Developers Registered Partnership Firm v. Dy. CIT  (2023)  455 ITR 399 \/ 149 taxmann.com 93 (Bom)(HC)"},"content":{"rendered":"<p>Assessing Officer issued a notice u\/s. 148 on the secondary email address of the assessee, when there was a primary email address available, there was nothing wrong with the assessee&#8217;s refusal to participate in the proceeding vitiated by valid service of notice. r.w.s. 148, and rule 127 of the Income-tax Rules, 1962. Proceedings including the show cause notice for proposed variation dated 25<sup>th<\/sup> March 2022 and assessment order u\/s 144B r.w s.144 of the Act was quashed. (AY. 2015-16, 2016-17, 2017 -18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment &#8211; Service of notice &#8211; Primary email id \u2013 Notice issued on the secondary notice \u2013 Failure to participate in the proceedings \u2013 Service of the notice is not valid \u2013 Reassessment was quashed. [S. 144, 144B, 147, 282, Rule 127, 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-35298","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9bk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35298","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=35298"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35298\/revisions"}],"predecessor-version":[{"id":39024,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35298\/revisions\/39024"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35298"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35298"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}