{"id":10022,"date":"2020-02-22T09:18:49","date_gmt":"2020-02-22T09:18:49","guid":{"rendered":"http:\/\/itatonline.org\/digest\/a-harish-bhat-v-acit-2019-ctcj-december-p-170-karn-hc\/"},"modified":"2021-05-12T09:46:51","modified_gmt":"2021-05-12T04:16:51","slug":"a-harish-bhat-v-acit-2019-ctcj-december-p-170-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/a-harish-bhat-v-acit-2019-ctcj-december-p-170-karn-hc\/","title":{"rendered":"A. Harish Bhat v. ACIT  ( 2019) 111 taxmann.com 210\/ ( 2020) 269 Taxman 218  \/  317 CTR 957 \/ 195 DTR 105   (Karn.)(HC)"},"content":{"rendered":"<p>The assessee is treated as a Principal Officer\u00a0 of the Company Kingfisher Airlines Ltd for the financial years\u00a0 2009-10 to 2012-13\u00a0 u\/s. 2(35 ) of the Act.\u00a0 The said notice is challenged mainly on the ground that the objections submitted to the notice issued had not duly considered. Allowing the petition the Court held that, notice must mention some connection with the management or administration of the company.\u00a0 Merely on surmises and conjectures, no person shall be treated as a Principal officer. Accordingly the notice is quashed. (AY. 2009-10 to 2012 -13 ) \u00a0(WP No. 34252 of 2018 dt. 17-10-2019)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(35) : Principal officer-Notice must mention some connection with the management or administration of the company\u2013Merely on surmises and conjectures, no person shall be treated as a Principal officer. [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-10022","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2BE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10022","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=10022"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10022\/revisions"}],"predecessor-version":[{"id":18135,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10022\/revisions\/18135"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10022"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10022"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}