{"id":47158,"date":"2024-10-17T12:29:58","date_gmt":"2024-10-17T06:59:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/poddar-real-estates-p-ltd-v-ito-2024-299-taxman-183-cal-hc\/"},"modified":"2024-10-17T12:29:58","modified_gmt":"2024-10-17T06:59:58","slug":"poddar-real-estates-p-ltd-v-ito-2024-299-taxman-183-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/poddar-real-estates-p-ltd-v-ito-2024-299-taxman-183-cal-hc\/","title":{"rendered":"Poddar Real Estates (P.) Ltd. v. ITO (2024) 299 Taxman 183 (Cal.)(HC)"},"content":{"rendered":"<p>The assessee had challenged the assessment order passed under section 148 contending that no notice under section 147 or section 148 was received by the assessee. Similarly, no assessment order and notice under section 143(2), 143(1) were served on the assessee by the ITO and no notice under section 271 (1)(<em>c<\/em>) was served on the assessee.\u00a0 Allowing the petition the Court held that the\u00a0 when the change of address is already in the record of the assessee, notice is served by affixing in old address\u00a0 is not valid service.Accordingly the\u00a0\u00a0 order is set aside Court\u00a0 directed to the Assessing Officer to serve copy of notice to new address and, thereafter affording an opportunity to assessee, pass a fresh order.\u00a0 (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3): Assessment-Ex-parte order-Change of address-Notice is served by affixing in old address-Order is set aside-Matter remanded-Directed to the Assessing Officer to serve copy of notice to new address and, thereafter affording an opportunity to assessee, pass a fresh order.[S.127,  147, 148, Art. 226] <\/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-47158","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cgC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47158","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=47158"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47158\/revisions"}],"predecessor-version":[{"id":47159,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47158\/revisions\/47159"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}