{"id":20660,"date":"2021-07-26T13:59:37","date_gmt":"2021-07-26T08:29:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dwaraka-balaji-developers-v-pcit-2021-433-itr-46-telangana-hc\/"},"modified":"2021-07-26T13:59:37","modified_gmt":"2021-07-26T08:29:37","slug":"dwaraka-balaji-developers-v-pcit-2021-433-itr-46-telangana-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dwaraka-balaji-developers-v-pcit-2021-433-itr-46-telangana-hc\/","title":{"rendered":"Dwaraka Balaji Developers v. PCIT (2021) 433 ITR 46 (Telangana) (HC)"},"content":{"rendered":"<p>Against the order passed u\/s. 144 of the Act, the assessee filed a writ petition stating that no reasonable opportunity was given. Allowing the petition the Court held that.the order dated December 15, 2019 passed under section\u00a0144\u00a0by the Income-tax Officer was to be set aside and the matter was remitted back to him to consider the objections and documentary evidence to be filed by the assessee. Matter remanded.(AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144 : Best judgment assessment-Requested to file its objections-Order passed with in two days of reply-Matter remanded to Assessing Officer. [S. 142(1), 143(2), 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":[21],"tags":[],"class_list":["post-20660","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5ne","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20660","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=20660"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20660\/revisions"}],"predecessor-version":[{"id":20661,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20660\/revisions\/20661"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20660"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20660"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}