{"id":8010,"date":"2019-11-02T07:39:49","date_gmt":"2019-11-02T07:39:49","guid":{"rendered":"http:\/\/itatonline.org\/digest\/nittur-vasanth-kumar-mahesh-v-acit-2019-265-taxman-277-karn-hc\/"},"modified":"2019-12-07T03:54:07","modified_gmt":"2019-12-07T03:54:07","slug":"nittur-vasanth-kumar-mahesh-v-acit-2019-265-taxman-277-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nittur-vasanth-kumar-mahesh-v-acit-2019-265-taxman-277-karn-hc\/","title":{"rendered":"Nittur Vasanth Kumar Mahesh v. ACIT (2019) 265 Taxman 277\/ 311 CTR 332\/ 183 DTR 150 (Karn.)(HC)"},"content":{"rendered":"<p>Assessee had filed the return of income, notice under section 143(2) dated 24-8-2017 is served on 19-12-2017. The assessment was completed u\/s. 144\u00a0 on 19-12-2018.\u00a0 The assessee filed the writ petition on the\u00a0 ground that\u00a0 the notice was served beyond limitation\u00a0 period hence the order is bad in law.\u00a0 Revenue <strong>\u00a0\u00a0<\/strong>submitted that notice dated 24-8-2017 was dispatched to address of assessee and copy of speed post acknowledgment was placed on record for having dispatched same.It was also submitted that e-Portal of department showing date of service as 19-12-2017 could not be considered as service date by ignoring service of notice made through speed post by department. It was found that\u00a0 the\u00a0 copy of speed post acknowledgment neither bore signature of assessee nor indicated date of dispatch\/service and, thus it was a vague and inchoate document.\u00a0 Further, copy of e-portal showing date of service of notice as 19-12-2017 could not be disputed by department on ground that there was some technical error in e-Portal maintained by department.\u00a0 As regards applicability of section 292BB, since assessee neither appeared nor co-operated in inquiry during assessment proceedings, provisions of said section would not apply. Accordingly the assessment order based on invalid notice, could not survive and, same was liable to be quashed.\u00a0 (AY. 2016-2017)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2) : Assessment\u2013Notice-Non service of notice with in limitation period\u2013Order is bad in law-Provision of S.292BB  cannot be invoked  since assessee neither appeared nor co-operated in inquiry during assessment proceedings as the order was passed u\/s. 144 of the Act. [S. 144 , 292BB, Art. 226]<\/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-8010","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-25c","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8010","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=8010"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8010\/revisions"}],"predecessor-version":[{"id":8446,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8010\/revisions\/8446"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8010"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8010"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8010"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}