{"id":18825,"date":"2021-05-31T19:40:33","date_gmt":"2021-05-31T14:10:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/a-harish-bhat-v-acit-2020-317-ctr-957-195-dtr-105-317-ctr-957-269-taxman-218-karn-hc\/"},"modified":"2021-05-31T19:40:33","modified_gmt":"2021-05-31T14:10:33","slug":"a-harish-bhat-v-acit-2020-317-ctr-957-195-dtr-105-317-ctr-957-269-taxman-218-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/a-harish-bhat-v-acit-2020-317-ctr-957-195-dtr-105-317-ctr-957-269-taxman-218-karn-hc\/","title":{"rendered":"A. Harish Bhat v. ACIT (2020) 317 CTR 957 \/ 195 DTR 105 \/ 317 CTR 957 \/ 269 Taxman 218 (Karn) (HC)"},"content":{"rendered":"<p>The assessee challenged by writ the notice issued by the revenue to treat the assessee as principal Officer .\u00a0 Allowing the petition the Court held that in present case, neither in show cause notice nor in order, such connection of petitioner with management or administration of company was established . Court observed that \u2014I phrase &#8216;Key Management Personnel&#8217; of the company had a wide connotation and same had to be supported with certain material unless such connection was established, no notice served on petitioner would empower revenue to treat assessee as Principal Officer. Writ petition was allowed . (\u00a0 AY.2010-11 to 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(35) : Principal officer \u2013 Burden is revenue to demonstrate that the assessee is key management personal \u2013 Notice served is held to be bad in law [ S. 2(35)(b) ] <\/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":[21],"tags":[],"class_list":["post-18825","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4TD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18825","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=18825"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18825\/revisions"}],"predecessor-version":[{"id":18826,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18825\/revisions\/18826"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18825"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18825"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}