{"id":8012,"date":"2019-11-02T07:40:46","date_gmt":"2019-11-02T07:40:46","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bihar-police-building-construction-corporation-p-ltd-v-p-cit-2019-265-taxman-373-patna-hc\/"},"modified":"2021-04-28T11:35:11","modified_gmt":"2021-04-28T06:05:11","slug":"bihar-police-building-construction-corporation-p-ltd-v-p-cit-2019-265-taxman-373-patna-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bihar-police-building-construction-corporation-p-ltd-v-p-cit-2019-265-taxman-373-patna-hc\/","title":{"rendered":"Bihar Police Building Construction Corporation (P.) Ltd.  v. P CIT (2019) 265 Taxman 373 \/ (2020) 187 DTR 449\/ 313 CTR 806(Patna) (HC)"},"content":{"rendered":"<p>For relevant year, assessee filed its return on 30-9-2004. Six months period prescribed in proviso to section 143(2) would end on 30-9-2005. Notice under section 143(2), read with section 142(1) was issued on 8-8-2006.ing the petition the Court held that in view of proviso to section 143(2), notice was issued after expiry of prescribed time period and, thus, same was clearly hit by limitation. Accordingly\u00a0 entire proceedings including assessment order passed by Assessing Officer under section 143(3)\u00a0 was quashed. (AY. 2004-05)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(2) : Assessment\u2013Notice\u2013Issue of notice beyond period prescribed in proviso to  S.143(2)\u2013Assessment is barred by limitation.<\/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-8012","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-25e","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8012","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=8012"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8012\/revisions"}],"predecessor-version":[{"id":17348,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8012\/revisions\/17348"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8012"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8012"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8012"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}