{"id":6711,"date":"2019-08-25T08:11:51","date_gmt":"2019-08-25T08:11:51","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-laxman-das-khandelwal-2019-108-taxman-com-183-scwww-itatonline-org-editorial-cit-v-laxman-das-khandelwal-2019-108-taxmann-com-182-mp-hc-is-affirmed\/"},"modified":"2019-11-17T12:33:35","modified_gmt":"2019-11-17T12:33:35","slug":"cit-v-laxman-das-khandelwal-2019-108-taxman-com-183-scwww-itatonline-org-editorial-cit-v-laxman-das-khandelwal-2019-108-taxmann-com-182-mp-hc-is-affirmed","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-laxman-das-khandelwal-2019-108-taxman-com-183-scwww-itatonline-org-editorial-cit-v-laxman-das-khandelwal-2019-108-taxmann-com-182-mp-hc-is-affirmed\/","title":{"rendered":"CIT v. Laxman Das Khandelwal( 2019) 417 ITR 325\/  266 Taxman 171  \/ 310 CTR 8\/ 180 DTR 313 (SC),www.itatonline.org Editorial: CIT v. Laxman Das Khandelwal ( 2019) 108 taxmann.com 182 (MP )(HC ) is affirmed ."},"content":{"rendered":"<p><strong>The failure to issue a notice u\/s 143(2) renders the assessment order void even if the assessee has participated in the proceedings. S. 292BB does not save complete absence of notice. For S. 292BB to apply, the notice must have emanated from the department. It is only the infirmities in the manner of service of notice that the Section seeks to cure. The Section is not intended to cure complete absence of notice itself. <b>Deeming fiction \u00a0does not operate to save complete absence of notice .<\/b>( ACIT v. Hotel Blue Moon ( 2010) 321 ITR 362 (SC)\u00a0 is referred)\u00a0\u00a0 \u00a0<\/strong>\u00a0( CA Nos.6261-6262 \u00a0of 2019, dt. 13.08.2019) (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2) : Assessment \u2013 Notice \u2013Failure to issue a notice  u\/s 143(2)  renders the assessment order void even if the assessee has participated in the proceedings -Deeming fiction  does not operate to save complete absence of notice [ S.292BB ]<\/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-6711","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Kf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6711","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=6711"}],"version-history":[{"count":6,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6711\/revisions"}],"predecessor-version":[{"id":8248,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6711\/revisions\/8248"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6711"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6711"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6711"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}