{"id":42167,"date":"2024-05-04T13:10:14","date_gmt":"2024-05-04T07:40:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pawan-green-channels-pvt-ltd-v-dy-cit-2023101-itr-19-sn-chennai-trib-3\/"},"modified":"2024-05-04T13:10:14","modified_gmt":"2024-05-04T07:40:14","slug":"pawan-green-channels-pvt-ltd-v-dy-cit-2023101-itr-19-sn-chennai-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pawan-green-channels-pvt-ltd-v-dy-cit-2023101-itr-19-sn-chennai-trib-3\/","title":{"rendered":"Pawan Green Channels Pvt. Ltd v. Dy. CIT (2023)101 ITR 19 (SN) (Chennai) (Trib)"},"content":{"rendered":"<p>Held that for the AY 2003-04, the Commissioner had granted approval instead of the Additional Commissioner or Joint Commissioner as prescribed under the law and thus, notice issued under section\u00a0148\u00a0of the Act, was bad in law and consequent assessment proceedings were null and void. (AY: 2003-04).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151 : Reassessment-Sanction for issue of notice-Sanction of CIT instead of A\/JCIT-Notice is  bad in law. [S.147  148, 151(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-42167","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aY7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42167","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=42167"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42167\/revisions"}],"predecessor-version":[{"id":42168,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42167\/revisions\/42168"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}