{"id":54670,"date":"2025-06-02T16:21:28","date_gmt":"2025-06-02T10:51:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vijay-nathulal-sharma-v-dy-cit-2023-146-taxmann-com-15-2025472-itr-535-aphc\/"},"modified":"2025-06-02T16:21:28","modified_gmt":"2025-06-02T10:51:28","slug":"vijay-nathulal-sharma-v-dy-cit-2023-146-taxmann-com-15-2025472-itr-535-aphc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vijay-nathulal-sharma-v-dy-cit-2023-146-taxmann-com-15-2025472-itr-535-aphc\/","title":{"rendered":"Vijay Nathulal Sharma v. Dy. CIT [2023] 146 taxmann.com 15 \/ (2025)472 ITR 535 (AP)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that the assessment by Assessing Officer in Andhra Pradesh is\u00a0 not valid.\u00a0 Alternative remedy not an absolute bar for issue of\u00a0 writ. Question regarding jurisdiction to exercise power can be raised at any stage of proceedings. Order is held to be not valid. (AY.2013-14 to 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153C : Assessment- Income of any other person- Search-No valid transfer of case-Assessment by Assessing Officer in Andhra Pradesh is  not valid- Alternative remedy not an absolute bar for issue of  writ- Question regarding jurisdiction to exercise power can be raised at any stage of proceedings.[S. 127, Art. 226] <\/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-54670","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-edM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54670","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=54670"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54670\/revisions"}],"predecessor-version":[{"id":54671,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54670\/revisions\/54671"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54670"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54670"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}