{"id":6070,"date":"2019-07-13T10:43:36","date_gmt":"2019-07-13T10:43:36","guid":{"rendered":"http:\/\/itatonline.org\/digest\/anil-sisanlal-marda-v-ito-punetrib-www-itatonline-org\/"},"modified":"2020-03-15T12:51:59","modified_gmt":"2020-03-15T12:51:59","slug":"anil-sisanlal-marda-v-ito-punetrib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anil-sisanlal-marda-v-ito-punetrib-www-itatonline-org\/","title":{"rendered":"Anil kisanlal Marda v. ITO  ( 2019) 177 ITD 749 \/182 DTR 153 \/ 201 TTJ 100(Pune)(Trib.), www.itatonline.org"},"content":{"rendered":"<p>Tribunal held that there is a difference between &#8220;issue&#8221; of notice and &#8220;service&#8221; of notice. Service of notice is a pre-condition for assuming jurisdiction to frame the assessment. Under Rule 127, service at the PAN address is valid even if it is different from the address in the Return. If a notice is issued but is returned unserved by the postal authorities and thereafter no effort is made to serve another notice before the deadline, it shall be deemed to be a case of &#8220;non-service&#8221; and the assessment order will have to be quashed. (AY. 2009 -10). (ITA No.1763\/PUN\/2013, dt. 01.07.2019) (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2) : Assessment-Notice-If a notice is issued but is returned unserved by the postal authorities and thereafter no effort is made to serve another notice before the deadline, it shall be deemed to be a case of &#8220;non-service&#8221; and the assessment order will have to be quashed. [ [S.292BB, R.127, General Clauses Act, 1897, S. 27   ] <\/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-6070","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1zU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6070","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=6070"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6070\/revisions"}],"predecessor-version":[{"id":10452,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6070\/revisions\/10452"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6070"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6070"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6070"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}