{"id":54285,"date":"2025-05-17T11:53:20","date_gmt":"2025-05-17T06:23:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-bennett-coleman-co-ltd-2024-chambers-journal-november-p-111mumtrib\/"},"modified":"2025-05-17T11:53:20","modified_gmt":"2025-05-17T06:23:20","slug":"acit-v-bennett-coleman-co-ltd-2024-chambers-journal-november-p-111mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-bennett-coleman-co-ltd-2024-chambers-journal-november-p-111mumtrib\/","title":{"rendered":"ACIT v. Bennett Coleman &#038; Co Ltd (2024) Chamber\u2019s Journal-November-P. 111(Mum)(Trib)"},"content":{"rendered":"<p>Tribunal held that signing of the assessment order is a mandatory requirement and not procedural formality, unless the order is signed the assessment order does not complete. On the facts the digital signature was affixed on 1-10-2021, and statutory limit was 30-9-2021 hence the order is beyond limitation period hence not valid.\u00a0 (AY. 2018-19) (ITA No. 1387\/Mum\/ 2023 dt. 1-10 2024)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3): Assessment-Digital signature was affixed after limitation period-Order is bad in law-Barred by limitation. [S. 153] <\/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-54285","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e7z","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54285","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=54285"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54285\/revisions"}],"predecessor-version":[{"id":54286,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54285\/revisions\/54286"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}