{"id":50048,"date":"2025-01-16T20:39:04","date_gmt":"2025-01-16T15:09:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/onkar-society-for-engineering-and-technological-research-v-ito-2024-110-itr-393-koltrib-2\/"},"modified":"2025-01-16T20:39:04","modified_gmt":"2025-01-16T15:09:04","slug":"onkar-society-for-engineering-and-technological-research-v-ito-2024-110-itr-393-koltrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/onkar-society-for-engineering-and-technological-research-v-ito-2024-110-itr-393-koltrib-2\/","title":{"rendered":"Onkar Society for Engineering and Technological Research v. ITO (2024) 110 ITR 393 (Kol)(Trib)"},"content":{"rendered":"<p>Held that the\u00a0 Assessing Officer before making any adjustment or disallowance to the returned income was duty-bound to intimate the assessee either in writing or in the electronic mode. However, no intimation had been given to the assessee before making the adjustment or disallowance either in writing or in electronic mode. That the Assessing Officer had not followed the mandate of the first proviso to section\u00a0143(1)(a)\u00a0of the Act and consequently, the order passed under section\u00a0143(1)\u00a0is\u00a0\u00a0 quashed. <em>(<\/em>AY. 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(1) : Assessment-Intimation-Prima facie adjustments-Additional ground-Appellate Tribunal-Additional ground is admitted-Assessing Officer is duty-bound to intimate  either in writing or in Electronic mode before making any adjustment or  disallowance to returned income-No intimation is given-Order is quashed.  [S.254(1) <\/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-50048","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d1e","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50048","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=50048"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50048\/revisions"}],"predecessor-version":[{"id":50049,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50048\/revisions\/50049"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50048"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50048"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}