{"id":5730,"date":"2019-06-11T04:53:59","date_gmt":"2019-06-11T04:53:59","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-sukhamani-cotton-industries-2019-69-itr-138-indore-trib\/"},"modified":"2019-06-11T04:53:59","modified_gmt":"2019-06-11T04:53:59","slug":"acit-v-sukhamani-cotton-industries-2019-69-itr-138-indore-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-sukhamani-cotton-industries-2019-69-itr-138-indore-trib\/","title":{"rendered":"ACIT v. Sukhamani Cotton Industries  (2019) 69 ITR 138  (Indore) (Trib.)"},"content":{"rendered":"<p>The \u00a0Tribunal, following the judgement of the Hon\u2019ble Delhi High Court in the case of Shri Jai Shiv Shankar traders Pvt. Ltd. (2016) \u00a0383 ITR 448 (Delhi)(HC) \u00a0held that issuance of notice u\/s. 143(2) was mandatory after receipt of return filed in response to the notice u\/s. 148, without which the reassessment order passed u\/s. 143(3) r.w.s. 147 of the Act was invalid, bad in law and void ab initio and thus liable to be quashed. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment\u2013Notice\u2013Reassessment without issuance of notice u\/s. 143(2) is invalid and liable to be quashed. [S. 148]<\/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":[1],"tags":[],"class_list":["post-5730","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1uq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5730","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=5730"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5730\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5730"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5730"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5730"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}