{"id":53978,"date":"2025-05-10T10:28:34","date_gmt":"2025-05-10T04:58:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-rajkumari-ms-2024-232-ttj-1038-38-nypttj-1388-chenai-trib\/"},"modified":"2025-05-10T10:28:34","modified_gmt":"2025-05-10T04:58:34","slug":"ito-v-rajkumari-ms-2024-232-ttj-1038-38-nypttj-1388-chenai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-rajkumari-ms-2024-232-ttj-1038-38-nypttj-1388-chenai-trib\/","title":{"rendered":"ITO v. Rajkumari (Ms.) (2024) 232 TTJ 1038 \/ 38 NYPTTJ 1388 (Chenai) (Trib)"},"content":{"rendered":"<p>Held that AO having passed the assessment order wrongly noting the details of some other assessee and subsequently rectified the mistake by issuing a corrigendum which is matching with the computation sheet and demand notice issued along with the original assessment order, the corrigendum is a valid assessment order. Tribunal directed the CIT(A) to decide on merits.(AY. 2017-18)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3): Assessment-Corrigendum to assessment order-Held to be valid-CIT(A) is directed to decide on merits. <\/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-53978","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e2C","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53978","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=53978"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53978\/revisions"}],"predecessor-version":[{"id":53979,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53978\/revisions\/53979"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53978"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53978"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53978"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}