{"id":48774,"date":"2024-12-01T14:18:24","date_gmt":"2024-12-01T08:48:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/himatsingka-seide-ltd-v-dcit-2024-206-itd-371-koltrib\/"},"modified":"2024-12-01T14:18:24","modified_gmt":"2024-12-01T08:48:24","slug":"himatsingka-seide-ltd-v-dcit-2024-206-itd-371-koltrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/himatsingka-seide-ltd-v-dcit-2024-206-itd-371-koltrib\/","title":{"rendered":"Himatsingka Seide Ltd. v. DCIT (2024) 206 ITD 371 (Kol)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 where assessment proceedings under section 143(3) were pending at time of initiation of search under section 132, the\u00a0 proceedings under section 143(3) got abated and there was no occasion for Assessing Officer to pass assessment order in terms of second proviso to section 153A(1). Therefore, assessment order passed by Assessing Officer under section 143(3) is\u00a0 non-est.\u00a0 Appeal of Revenue is dismissed. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A: Assessment-Search-Pendency of proceedings-Abated-Non-est assessment-Proceedings abated-Appeal of Revenue is dismissed. [S. 132, 143(3)]<\/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-48774","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cGG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48774","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=48774"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48774\/revisions"}],"predecessor-version":[{"id":48775,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48774\/revisions\/48775"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48774"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48774"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48774"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}