{"id":36852,"date":"2023-09-05T21:23:01","date_gmt":"2023-09-05T15:53:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bhupendra-k-pathak-v-ito-202297-itr-28-sn-218-ttj-11-216-dtr-283-smc-pune-trib\/"},"modified":"2023-09-05T21:23:01","modified_gmt":"2023-09-05T15:53:01","slug":"bhupendra-k-pathak-v-ito-202297-itr-28-sn-218-ttj-11-216-dtr-283-smc-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bhupendra-k-pathak-v-ito-202297-itr-28-sn-218-ttj-11-216-dtr-283-smc-pune-trib\/","title":{"rendered":"Bhupendra K. Pathak v. ITO (2022)97 ITR 28 (SN)\/ 218 TTJ 11 \/ 216 DTR 283 (SMC) (Pune) (Trib)"},"content":{"rendered":"<p>The Tribunal held that the Assessing Officer, before making the assessment, did not issue any notice under section\u00a0143(2)\u00a0of the Act after the filing of the return by the assessee in response to notice under section\u00a0148. Non-fulfilment of this statutory jurisdictional requirement rendered the proceedings invalid and the order void. The earlier notice issued by the Assessing Officer under section\u00a0143(2)\u00a0prior to the filing of the return by the assessee in response to notice under section\u00a0148, was of no avail. Further, section\u00a0292BB\u00a0does not validate the case of non-issuance of notice under section\u00a0143(2)\u00a0thus, assessment proceedings were null and void. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147: Reassessment  Notice-Failure to issue notice-Reassessment  void-Issue of notice prior to filing return of no avail. [S. 143(2)  148,  292BB]<\/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-36852","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Ao","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36852","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=36852"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36852\/revisions"}],"predecessor-version":[{"id":36853,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36852\/revisions\/36853"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36852"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36852"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36852"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}