{"id":36892,"date":"2023-09-05T22:17:18","date_gmt":"2023-09-05T16:47:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-kamlesh-kumar-sahu-2022-96-itr-53-sn-jabalpur-trib-2\/"},"modified":"2023-09-05T22:17:18","modified_gmt":"2023-09-05T16:47:18","slug":"acit-v-kamlesh-kumar-sahu-2022-96-itr-53-sn-jabalpur-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-kamlesh-kumar-sahu-2022-96-itr-53-sn-jabalpur-trib-2\/","title":{"rendered":"ACIT v. Kamlesh Kumar Sahu (2022) 96 ITR 53 (SN) (Jabalpur) (Trib)"},"content":{"rendered":"<p>The Tribunal held that the jurisdiction to assess or reassess is assumed on the issue of a notice under section\u00a0148(1), and not on its service. The time limit under section\u00a0149\u00a0is again with reference to the issue of notice under section\u00a0148, and not its service. There was no dispute qua the issue of notice under section\u00a0148(1)\u00a0and jurisdiction to proceed to assess under section\u00a0147\u00a0had been validly assumed in the instant case.\u00a0 Address shown on Permanent Account Number database at relevant time mentioned in memorandum of\u00a0 appeal and even replies furnished during appellate proceedings, no satisfactory explanation for claim that notice was\u00a0 sent to wrong address<strong>.\u00a0 <\/strong>(AY.\u00a0 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-Notice-Jurisdiction assumed on issue of  notice not on its  service-Order is valid-Address shown on Permanent Account Number database at relevant time mentioned in memorandum of  appeal and even replies furnished during appellate proceedings-No satisfactory explanation for claim that notice was  sent to wrong address.  [S. 147, 149, R. 127] <\/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-36892","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9B2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36892","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=36892"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36892\/revisions"}],"predecessor-version":[{"id":36893,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36892\/revisions\/36893"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36892"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36892"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}