{"id":45491,"date":"2024-08-18T09:40:47","date_gmt":"2024-08-18T04:10:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/goyal-construction-v-ito-2023-223-ttj-21-uosmcraipurtrib\/"},"modified":"2024-08-18T09:40:47","modified_gmt":"2024-08-18T04:10:47","slug":"goyal-construction-v-ito-2023-223-ttj-21-uosmcraipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/goyal-construction-v-ito-2023-223-ttj-21-uosmcraipurtrib\/","title":{"rendered":"Goyal Construction v. ITO (2023) 223 TTJ 21 (UO)(SMC)(Raipur)(Trib)"},"content":{"rendered":"<p>Held that the assessee contended that notice under section 143(2) was issued by non-jurisdictional Assessing Officer Tribunal remanded to the Assessing Officer to verify as to territorial jurisdiction at the time of issue of notice. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2) : Assessment-Notice under section 143(2) was issued by non-jurisdictional Assessing Officer-Matter remanded to the Assessing Officer to verify as to territorial jurisdiction at the time of issue of notice. [S. 143(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-45491","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bPJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45491","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=45491"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45491\/revisions"}],"predecessor-version":[{"id":45492,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45491\/revisions\/45492"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45491"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45491"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45491"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}