{"id":22540,"date":"2021-11-14T12:33:54","date_gmt":"2021-11-14T07:03:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dj-surfactants-v-national-e-assessment-centre-itd-2021-437-itr-519-281-taxman-316-delhi-hc\/"},"modified":"2022-01-21T12:23:35","modified_gmt":"2022-01-21T06:53:35","slug":"dj-surfactants-v-national-e-assessment-centre-itd-2021-437-itr-519-281-taxman-316-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dj-surfactants-v-national-e-assessment-centre-itd-2021-437-itr-519-281-taxman-316-delhi-hc\/","title":{"rendered":"DJ Surfactants v. National E-Assessment Centre, ITD (2021) 437 ITR 519\/ 281 Taxman 316 (Delhi.) (HC)"},"content":{"rendered":"<p>On writ the High Court held that the petitioner had been able to establish, a prima facie case that the order was passed without granting personal hearing and the Assessing Officer had not taken into account explanation and material placed\u00a0 by petitioner . Order was set aside\u00a0 . The Assessing Officer was directed to pass\u00a0 a fresh order . Refer\u00a0 \u00a0\u00a0DJ Surfactants v. National E-Assessment Centre, ITD (2021) 281 Taxman 256 \/ 203 DTR\u00a0 222\/ 321 CTR 270 (Delhi.) (HC) for interim order . (AY.\u00a0 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3): Assessment &#8211;  Cash credit \u2013 Personal hearing was not given \u2013 Violation of principle of natural justice \u2013  Order was set aside. [ S.68, 220 ] <\/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-22540","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Ry","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22540","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=22540"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22540\/revisions"}],"predecessor-version":[{"id":24179,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22540\/revisions\/24179"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22540"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22540"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}