{"id":38888,"date":"2024-02-02T13:34:32","date_gmt":"2024-02-02T08:04:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cite-v-kalinga-institute-of-industrial-technology-2023454-itr-582-293-taxman-493-sc-editorial-decision-of-high-court-modified-kalinga-institute-of-industrial-technology-v-uoi-orissa\/"},"modified":"2024-02-02T13:34:32","modified_gmt":"2024-02-02T08:04:32","slug":"dy-cite-v-kalinga-institute-of-industrial-technology-2023454-itr-582-293-taxman-493-sc-editorial-decision-of-high-court-modified-kalinga-institute-of-industrial-technology-v-uoi-orissa","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cite-v-kalinga-institute-of-industrial-technology-2023454-itr-582-293-taxman-493-sc-editorial-decision-of-high-court-modified-kalinga-institute-of-industrial-technology-v-uoi-orissa\/","title":{"rendered":"Dy. CIT(E) v. Kalinga Institute of Industrial Technology (2023)454 ITR 582 \/ 293 Taxman 493 (SC) Editorial : Decision of High Court modified, Kalinga Institute of Industrial Technology v. UOI (Orissa )(HC) (W.P. No 898 of 2017 dt.6-3-2019)"},"content":{"rendered":"<p>On a writ against\u00a0 issue of notice under section 143 (2) of the Act\u00a0\u00a0 granted liberty to the authority to issue appropriate notice. Therefore, the Assessing Officer was free to complete the assessment (in case the assessment order had not been issued) within the next 60 days. In such event, the question of limitation shall not be raised by the assessee. Court held that\u00a0 the assessee had participated pursuant to the notice issued under section\u00a0142(1)\u00a0and had not questioned the jurisdiction of the Assessing Officer. Section\u00a0124(3)(a)\u00a0of the Act precludes the assessee from questioning the jurisdiction of the Assessing Officer, if he does not do so within 30 days of receipt of notice under section\u00a0142(1). The facts did not warrant the order made by the High Court. At the same time, the High Court had Decision of the Orissa high court is\u00a0 modified.(AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3) : Assessment-Notice-Jurisdiction-High Court setting aside notice-Question of  limitation is not to be raised-The High Court of the Orissa high court is  modified.  [S. 124(3), 142(1) 143(2)] <\/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-38888","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a7e","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38888","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=38888"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38888\/revisions"}],"predecessor-version":[{"id":38889,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38888\/revisions\/38889"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38888"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38888"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}