{"id":46126,"date":"2024-09-08T18:49:51","date_gmt":"2024-09-08T13:19:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rajlaxmi-petrochem-p-ltd-v-ito-2023-224-ttj-1004-punetrib\/"},"modified":"2024-09-08T18:49:51","modified_gmt":"2024-09-08T13:19:51","slug":"rajlaxmi-petrochem-p-ltd-v-ito-2023-224-ttj-1004-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajlaxmi-petrochem-p-ltd-v-ito-2023-224-ttj-1004-punetrib\/","title":{"rendered":"Rajlaxmi Petrochem (P) Ltd v. ITO (2023) 224 TTJ 1004 (Pune)(Trib)"},"content":{"rendered":"<p>Held that the Assessing Officer issued the notice under section 148 on 31 st March 2017, where as the endorsement made by the PCIT on the letter is dt. 7 th April 2017, hence the reassessment is not valid. The Tribunal also held that the mandatory notice under section 143(2) is also not issued hence the reassessment is quashed. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-No sanction was recorded on the date of issuance of notice-Reassessment is not valid-Notice under section 143(2) is not issued-Reassessment is quashed.[ S. 143(2), 148, 149,151]<\/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-46126","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bZY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46126","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=46126"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46126\/revisions"}],"predecessor-version":[{"id":46127,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46126\/revisions\/46127"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46126"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46126"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46126"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}