{"id":36661,"date":"2023-09-01T18:04:08","date_gmt":"2023-09-01T12:34:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gunwant-kaur-v-cit-2022-96-itr-21-snamritsar-trib\/"},"modified":"2023-09-01T18:04:08","modified_gmt":"2023-09-01T12:34:08","slug":"gunwant-kaur-v-cit-2022-96-itr-21-snamritsar-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gunwant-kaur-v-cit-2022-96-itr-21-snamritsar-trib\/","title":{"rendered":"Gunwant Kaur v. CIT (2022) 96 ITR 21 (SN)(Amritsar) (Trib)"},"content":{"rendered":"<p>The Tribunal held that the notice was issued by the Assessing Officer on September 30, 2014 and affixture was done on the same date. The notice was also served through e-mail. The service of the notice through e-mail was taken as delivered on the same day. The notice itself was not defective. The Assessing Officer correctly completed the service of notice under section\u00a0143(2)\u00a0both by affixture and by e-mail. (AY.\u00a0 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2): Assessment-Notice-Validity-Notice issued by Assessing Officer by E-Mail and affixture on same date-Notice served through E-mail taken as delivered on same day-Notice not defective. [S. 143(3)] <\/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-36661","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9xj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36661","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=36661"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36661\/revisions"}],"predecessor-version":[{"id":36662,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36661\/revisions\/36662"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36661"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36661"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}