{"id":39795,"date":"2024-03-01T17:48:22","date_gmt":"2024-03-01T12:18:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/punam-sharma-v-pcit-2023456-itr-580-hphc\/"},"modified":"2024-05-05T23:18:49","modified_gmt":"2024-05-05T17:48:49","slug":"punam-sharma-v-pcit-2023456-itr-580-hphc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/punam-sharma-v-pcit-2023456-itr-580-hphc\/","title":{"rendered":"Punam Sharma v. PCIT (2023)456 ITR 580\/ 335 CTR 1067 (HP)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that notice issued by Assessing Officer, Shimla, after case transferred to\u00a0 New Delhi. Notice and proceedings are invalid and without jurisdiction. <em>(<\/em>AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Jurisdiction-Transfer of  case-Notice issued by Assessing Officer, Shimla, after case transferred to  New Delhi-Notice and proceedings are invalid and without jurisdiction. [S. 127(2), 147,148, 148A(b), 148A(d),  Art. 226] <\/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-39795","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-alR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39795","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=39795"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39795\/revisions"}],"predecessor-version":[{"id":42686,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39795\/revisions\/42686"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39795"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39795"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}