{"id":783,"date":"2018-05-11T07:10:14","date_gmt":"2018-05-11T07:10:14","guid":{"rendered":"http:\/\/itatonline.org\/digest\/rayoman-carriers-pvt-ltd-v-acit-mum-trib-www-itat-nic\/"},"modified":"2018-05-22T11:13:43","modified_gmt":"2018-05-22T11:13:43","slug":"rayoman-carriers-pvt-ltd-v-acit-mum-trib-www-itat-nic","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rayoman-carriers-pvt-ltd-v-acit-mum-trib-www-itat-nic\/","title":{"rendered":"Rayoman Carriers Pvt. Ltd. v. ACIT (Mum) (Trib.) www.itat.nic"},"content":{"rendered":"<p>Allowing the appeal of the assessee, the Tribunal held that when the AO had issued a notice u\/s 153C to which the assessee had complied with. Thereafter the AO did not continue with the proceedings u\/s 153C. Subsequently the AO issued a notice u\/s 148, which was held to be bad in law. (ITA No.3275\/Mum\/2015 &amp; 3276\/Mum\/2015) (.Y. 2003-04 , 2005-06)<\/p>\n<p><a href=\"https:\/\/www.itat.gov.in\/files\/uploads\/categoryImage\/1523940872-ITA%20No.3275-2015%20&amp;%203276-2015%20Rayoman%20Carriers%20Pvt.%20Ltd.,.pdf\"><b><span lang=\"EN-US\">[Click here to download PDF file]<\/span><\/b><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.147 : Reassessment &#8211; Income of any other person \u2013 Issue of notice u\/s 153C and did not continue with proceedings , again issuing a notice u\/s 148 is held to be bad in law [S.148, S.153C]<\/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-783","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/783","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=783"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/783\/revisions"}],"predecessor-version":[{"id":967,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/783\/revisions\/967"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=783"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=783"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}