{"id":36659,"date":"2023-09-01T18:02:10","date_gmt":"2023-09-01T12:32:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/uttam-enterprises-pvt-ltd-v-acit-202297-itr-398-218-ttj-9-uo-delhi-trib\/"},"modified":"2023-09-01T18:02:10","modified_gmt":"2023-09-01T12:32:10","slug":"uttam-enterprises-pvt-ltd-v-acit-202297-itr-398-218-ttj-9-uo-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/uttam-enterprises-pvt-ltd-v-acit-202297-itr-398-218-ttj-9-uo-delhi-trib\/","title":{"rendered":"Uttam Enterprises Pvt. Ltd. v. ACIT (2022)97 ITR 398\/ 218 TTJ 9 (UO) (Delhi) (Trib)"},"content":{"rendered":"<p>The Tribunal held that the notice was issued by the Assessing Officer beyond the period of limitation prescribed in the statute.\u00a0 The assessment order was\u00a0 quashed.(AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2) : Assessment-Notice-Notice served after due date-barred by limitation-Notice not justified-Quashed. [(Prior To Amendment By Fa, 2016 W. E. F. 1-6-2016)]<\/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-36659","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9xh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36659","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=36659"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36659\/revisions"}],"predecessor-version":[{"id":36660,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36659\/revisions\/36660"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36659"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36659"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}