{"id":34789,"date":"2023-06-10T09:19:36","date_gmt":"2023-06-10T03:49:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=34789"},"modified":"2023-06-10T09:19:36","modified_gmt":"2023-06-10T03:49:36","slug":"notice-issued-u-s-1421i-repeatedly-is-invalid-or-not","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/notice-issued-u-s-1421i-repeatedly-is-invalid-or-not\/","title":{"rendered":"Notice issued U\/s 142(1)(i) repeatedly is invalid or not"},"content":{"rendered":"<p><em>Assessee is an individual.\u00a0 assessee filed the ITR for the Ay 2014-15 which selected for scrutiny assessment under CASS which subsequently completed by making hug addition.<\/em><\/p>\n<p>When we go through the records it observed that Ao every time when\u00a0 notice issued U\/s 142(1) for demanding records and documents, notice issued at preprinted format which have three separate paragraph. Out of which one paragraph pertains to instructing submission of return.<\/p>\n<p><i>As per my knowledge asking for ITR when valid ITR already in record without striking of\u00a0 such paragraph which asking for submission of ITR makes assessment proceeding null &amp; void.<\/i><\/p>\n<p>Please guide me with case law if any.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[949],"class_list":["post-34789","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-notice-u-s-1421i"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/34789","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=34789"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34789"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=34789"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=34789"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=34789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}