{"id":39507,"date":"2024-02-22T12:38:22","date_gmt":"2024-02-22T07:08:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/chand-bihari-agrawal-v-cit-central-2023-295-taxman-468-patnahc\/"},"modified":"2024-02-25T18:19:04","modified_gmt":"2024-02-25T12:49:04","slug":"chand-bihari-agrawal-v-cit-central-2023-295-taxman-468-patnahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/chand-bihari-agrawal-v-cit-central-2023-295-taxman-468-patnahc\/","title":{"rendered":"Chand Bihari Agrawal v. CIT (Central) (2023) 295 Taxman 468 \/(2024) 460 ITR 270(Patna)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Allowing the appeal of the assessee the Court held that the assessment completed under section 158BC without a notice under section 143(2)\u00a0 is bad in law. Not curable defects.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 158BC : Block assessment-No notice is issued under section 143(2) of the Act-Not curable defects-Order is bad in law. [S. 143(2), 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-39507","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ahd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39507","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=39507"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39507\/revisions"}],"predecessor-version":[{"id":39651,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39507\/revisions\/39651"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39507"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39507"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39507"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}