{"id":50050,"date":"2025-01-16T20:39:32","date_gmt":"2025-01-16T15:09:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/monarch-and-qureshi-builders-v-asst-cit-2024-110-itr-76-mumtrib\/"},"modified":"2025-01-16T20:39:32","modified_gmt":"2025-01-16T15:09:32","slug":"monarch-and-qureshi-builders-v-asst-cit-2024-110-itr-76-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/monarch-and-qureshi-builders-v-asst-cit-2024-110-itr-76-mumtrib\/","title":{"rendered":"Monarch And Qureshi Builders v. Asst. CIT (2024) 110 ITR 76 (Mum)(Trib)"},"content":{"rendered":"<p>Held that the Income-tax Officer who issued the jurisdictional notice under section\u00a0143(2)\u00a0did not have the requisite jurisdiction and, in fact, lacked the authority to conduct the assessment. Hence, the assessment order\u00a0 is\u00a0 quashed.(AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2) : Assessment-Notice-Additional ground-Notice issued  by Assessing Officer not having required Jurisdiction-Assessment order is quashed.[S. 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-50050","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d1g","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50050","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=50050"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50050\/revisions"}],"predecessor-version":[{"id":50051,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50050\/revisions\/50051"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50050"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50050"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}