{"id":36657,"date":"2023-09-01T18:01:03","date_gmt":"2023-09-01T12:31:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/amba-construction-co-v-cit-2022100-itr-295-trib-delhitrib\/"},"modified":"2023-09-01T18:01:03","modified_gmt":"2023-09-01T12:31:03","slug":"amba-construction-co-v-cit-2022100-itr-295-trib-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/amba-construction-co-v-cit-2022100-itr-295-trib-delhitrib\/","title":{"rendered":"AMBA Construction Co. v. CIT (2022)100 ITR 295 (Trib) (Delhi)(Trib)"},"content":{"rendered":"<p>Held, that the undisputed fact that the envelope containing the notice under section\u00a0143(2)\u00a0was not served on the assessee was admitted by the Assessing Officer and the Commissioner (Appeals). The service of notice under section\u00a0143(2)\u00a0within the prescribed time limit was a sine qua non for completion of assessment under section\u00a0143(3).Order was quashed. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2) : Assessment-Notice-Notice issued by Assessing Officer returned unserved cannot be treated as service of  notice.[s. 292BB, General Clauses Act, 1897, S. 27]   <\/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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-36657","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9xf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36657","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=36657"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36657\/revisions"}],"predecessor-version":[{"id":36658,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36657\/revisions\/36658"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36657"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36657"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36657"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}