{"id":30677,"date":"2022-11-03T21:54:21","date_gmt":"2022-11-03T16:24:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=30677"},"modified":"2022-11-08T19:11:09","modified_gmt":"2022-11-08T13:41:09","slug":"notice-for-re-opening-of-assessment","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/notice-for-re-opening-of-assessment\/","title":{"rendered":"Notice for re-opening of assessment"},"content":{"rendered":"<p>Notice for AY 2010-11 dated 31.03.2017 was sent electronically at 01:02:38 hrs on 01\/04\/2017 and the one sent by post for which there&#8217;s no evidence\/proof is brought on record as claimed to have been posted on 31\/03\/2017 was never delivered to the assessee and got returned with a remark &#8220;LEFT&#8221;.<\/p>\n<p>Sec. 148 has used the word &#8220;to serve&#8221; while sec. 149 has used the terminology of &#8220;to issue&#8221;. Whether issue and serve have different connotations as far as income tax law is concerned even though the judgement of the Supreme Court in DDA vs. H C Khurana speaks otherwise. Similarly the Allahabad High Court verdict in Daujee Abhushan Bhandar WP No. 28293\/2021 speaks in favor of the assessee.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[137,574,71],"class_list":["post-30677","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-notice","qa_tag-re-assessment","qa_tag-reopening-of-assessment"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/30677","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=30677"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30677"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=30677"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=30677"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=30677"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}