{"id":44830,"date":"2024-08-01T12:22:03","date_gmt":"2024-08-01T06:52:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nikesh-a-gada-huf-v-ito-2023106-itr-590-mum-trib\/"},"modified":"2024-08-01T12:22:03","modified_gmt":"2024-08-01T06:52:03","slug":"nikesh-a-gada-huf-v-ito-2023106-itr-590-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nikesh-a-gada-huf-v-ito-2023106-itr-590-mum-trib\/","title":{"rendered":"Nikesh A. Gada (HUF) v. ITO (2023)106 ITR 590 (Mum) (Trib)"},"content":{"rendered":"<p>Held, allowing the appeal, that non-issuance of notice under section\u00a0143(2)\u00a0could not be considered a procedural irregularity and it was not curable: requirement of notice under section\u00a0143(2)\u00a0could not be dispensed with and failure to issue notice would render the assessment null and void. The assessment was null and void and to be quashed.(AY. 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2): Assessment-Notice-Mandatory-Failure to issue notice-Assessment is null and void. [S. 143(3), 147, 148] <\/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-44830","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bF4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44830","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=44830"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44830\/revisions"}],"predecessor-version":[{"id":44831,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44830\/revisions\/44831"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44830"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44830"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}