{"id":36882,"date":"2023-09-05T21:32:41","date_gmt":"2023-09-05T16:02:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rupal-bhupendrasingh-sandhu-v-ito-2022-219-ttj-12-uo-ahdtrib\/"},"modified":"2023-09-05T21:32:41","modified_gmt":"2023-09-05T16:02:41","slug":"rupal-bhupendrasingh-sandhu-v-ito-2022-219-ttj-12-uo-ahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rupal-bhupendrasingh-sandhu-v-ito-2022-219-ttj-12-uo-ahdtrib\/","title":{"rendered":"Rupal Bhupendrasingh Sandhu v. ITO (2022) 219 TTJ 12 (UO) (Ahd)((Trib)"},"content":{"rendered":"<p>Held that\u00a0\u00a0 notice under section 148 was issued before expiry of time limit under section 143 (2) of the Act the initiation of reassessment proceedings under s. 147 is invalid in law. Followed CIT v. Qatalys Software Technologies\u00a0 Ltd\u00a0 (2009) 308 ITR 249 (Mad) (HC) CIT v. KM Pachayappan (2008) 304 ITR 264 (Mad) (HC),\u00a0 Trustees of H.E.H.\u00a0 Nizam&#8217;s Supplemental Family Trust v. CIT (2000) 159 CTR\u00a0 114 \/\u00a0 242 TR 381 (SC)\u00a0 (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Time limit for issuance of notice u\/s 143(2) has not expired-Reassessment notice is bad in law [S. 143(2),  147] <\/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-36882","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9AS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36882","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=36882"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36882\/revisions"}],"predecessor-version":[{"id":36883,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36882\/revisions\/36883"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36882"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36882"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36882"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}