{"id":4013,"date":"2019-02-21T12:21:38","date_gmt":"2019-02-21T12:21:38","guid":{"rendered":"http:\/\/itatonline.org\/digest\/atul-projects-india-pvt-ltd-v-uoi-bom-hc-ur\/"},"modified":"2020-10-10T10:17:19","modified_gmt":"2020-10-10T10:17:19","slug":"atul-projects-india-pvt-ltd-v-uoi-bom-hc-ur","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/atul-projects-india-pvt-ltd-v-uoi-bom-hc-ur\/","title":{"rendered":"Atul Projects India Pvt. Ltd. v. UOI  ( 2019) 178 DTR 441\/ 309 CTR 392 \/(2020)422 ITR 478(Bom.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that, on removing the defects\u00a0 in the return, with in time permitted relate back to the date of filing of original return-Limitation for issue of notice has to be from the date of filing of original return. Accordingly the notice issued considering the date on which the defects were removed is was held to be in valid. (WP NO. 3501 of 2018 dt 24-01-2019) (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2) : Assessment\u2013Notice\u2013Defective return-On removing the defects  in the return  with in time permitted  relate back to the date of filing of original return -Limitation for issue of notice has to be from the date of filing of original return- Notice issued was held to be in valid.  [S. 139(9)]<\/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":[1],"tags":[],"class_list":["post-4013","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-12J","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4013","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=4013"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4013\/revisions"}],"predecessor-version":[{"id":12895,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4013\/revisions\/12895"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4013"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4013"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}