{"id":53771,"date":"2025-05-08T12:35:17","date_gmt":"2025-05-08T07:05:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ekta-gupta-ms-v-ito-2024-230-ttj-398-238-dtr-289-38-nypttj-514-delhitrib\/"},"modified":"2025-05-08T12:35:17","modified_gmt":"2025-05-08T07:05:17","slug":"ekta-gupta-ms-v-ito-2024-230-ttj-398-238-dtr-289-38-nypttj-514-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ekta-gupta-ms-v-ito-2024-230-ttj-398-238-dtr-289-38-nypttj-514-delhitrib\/","title":{"rendered":"Ekta Gupta (Ms) v. ITO (2024) 230 TTJ 398 \/ 238 DTR 289 \/ 38 NYPTTJ 514 (Delhi)(Trib)"},"content":{"rendered":"<p>Tribunal admitted the additional ground raised by the assessee challenging the jurisdiction of the AO in issuing notice under s. 143(2) goes to the root of the matter. On facts the assessee has informed the\u00a0 shifting of residence from Delhi to Gurgaon the\u00a0 change is reflected in the return filed. The notice issued by the Assessing Officer from Delhi is without jurisdiction\u00a0 hence quashed.\u00a0\u00a0 (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p> S. 143(2) : Assessment-Notice-Shifting of residence from Delhi to Gurgaon-Change is reflected in the return filed-Notice issued by the Assessing Officer from Delhi is without jurisdiction-Quashed-Additional ground-Jurisdictional issue-Admitted [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-53771","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dZh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53771","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=53771"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53771\/revisions"}],"predecessor-version":[{"id":53772,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53771\/revisions\/53772"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53771"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53771"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}