{"id":54297,"date":"2025-05-17T11:55:00","date_gmt":"2025-05-17T06:25:00","guid":{"rendered":"https:\/\/itatonline.org\/digest\/swarn-singh-v-ito-2024-163-taxmann-com-745-amritsartrib\/"},"modified":"2025-05-17T11:55:00","modified_gmt":"2025-05-17T06:25:00","slug":"swarn-singh-v-ito-2024-163-taxmann-com-745-amritsartrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/swarn-singh-v-ito-2024-163-taxmann-com-745-amritsartrib\/","title":{"rendered":"Swarn Singh v.ITO (2024) 163 taxmann.com 745 (Amritsar)(Trib)"},"content":{"rendered":"<p>Held that the notice issued by the Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer. Notice is invalid. (AY.2016-17) \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued by the Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer-Notice is invalid. [S. 147, 148, 151A] <\/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-54297","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e7L","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54297","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=54297"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54297\/revisions"}],"predecessor-version":[{"id":54298,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54297\/revisions\/54298"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}