{"id":7399,"date":"2019-09-24T06:27:49","date_gmt":"2019-09-24T06:27:49","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pankajbhai-jaysukhlal-shah-v-acit-gujhc-www-itatonline-org\/"},"modified":"2021-07-16T19:11:55","modified_gmt":"2021-07-16T13:41:55","slug":"pankajbhai-jaysukhlal-shah-v-acit-gujhc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pankajbhai-jaysukhlal-shah-v-acit-gujhc-www-itatonline-org\/","title":{"rendered":"Pankajbhai Jaysukhlal Shah v. ACIT ( 2019 ) 110 taxmann.com 51 \/   (2020) 425 ITR 70\/   312 CTR 300\/ 185 DTR 306(Guj)(HC), www.itatonline.orgEdiitorial : SLP of revenue is dismissed ,ACIT v.  Pankajbhai Jaysukhlal Shah ( 2020 ) 275 Taxman 99 ( SC)"},"content":{"rendered":"<p>Allowing the petition the Court held that the officer recording the reasons u\/s 148(2) for reopening the assessment &amp; the officer issuing notice u\/s 148(1) has to be the same person- If the reasons are recorded by the DCIT but the notice is issued by the ITO, the reassessment proceedings are invalid. The s. 148 notice is a jurisdictional notice. Any inherent defect therein cannot be cured u\/s 292B. The fact that the assessee participated in the proceedings is irrelevant. Accordingly the notice issued u\/s. 148 and all proceedings pursuant thereto including the assessment order are quashed. (CA. No. 230 of 2019, dt. 09.04.2019) (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment-The officer recording the reasons and the officer issuing notice  has to be the same person-Any inherent defect therein cannot be cured -The fact that the assessee participated in the proceedings is irrelevant. [S. 147, 148(2), 292B]<\/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-7399","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Vl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7399","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=7399"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7399\/revisions"}],"predecessor-version":[{"id":20241,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7399\/revisions\/20241"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7399"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7399"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7399"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}