{"id":36976,"date":"2023-09-06T13:59:53","date_gmt":"2023-09-06T08:29:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/essel-mining-and-industries-ltd-v-dy-cit-2022-98-itr-93-snmum-trib\/"},"modified":"2023-09-06T13:59:53","modified_gmt":"2023-09-06T08:29:53","slug":"essel-mining-and-industries-ltd-v-dy-cit-2022-98-itr-93-snmum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/essel-mining-and-industries-ltd-v-dy-cit-2022-98-itr-93-snmum-trib\/","title":{"rendered":"Essel Mining and Industries Ltd. v. Dy. CIT (2022) 98 ITR 93 (SN)(Mum) (Trib)"},"content":{"rendered":"<p>Held that when the jurisdiction of the assessee had been changed from Kolkata to Mumbai by order under section\u00a0127(2)\u00a0of the Act dated September 30, 2014 by the Commissioner, the Kolkata Assessing Officer could not have issued notice under section\u00a0148\u00a0of the Act on October 13, 2014 for the AY. 2008-09. Hence, the notice was without jurisdiction and accordingly null and void.\u00a0 Tribunal also held that concluded assessment did not abate.\u00a0 <em>(<\/em>AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment-Income of any other person-Search-Concluded assessment did not abate-Assessment transferred to Mumbai-Notice of  reassessment issued by  Kolkata Officer-Thereafter-Null and void.[S.115JB,  143(3), 147, 148] <\/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-36976","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Co","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36976","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=36976"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36976\/revisions"}],"predecessor-version":[{"id":36977,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36976\/revisions\/36977"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36976"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36976"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36976"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}