{"id":23466,"date":"2022-01-06T11:21:53","date_gmt":"2022-01-06T05:51:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jaffaorulla-syeaadunnishaa-v-acit-2021-282-taxman-400-mad-hc\/"},"modified":"2022-01-06T11:21:53","modified_gmt":"2022-01-06T05:51:53","slug":"jaffaorulla-syeaadunnishaa-v-acit-2021-282-taxman-400-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jaffaorulla-syeaadunnishaa-v-acit-2021-282-taxman-400-mad-hc\/","title":{"rendered":"Jaffaorulla Syeaadunnishaa v. ACIT (2021) 282 Taxman 400 (Mad.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that the department arbitrarily made assessment on 24-12-2019 under section 144 of the Act. Since petitioner was not granted time to reply and no personal hearing was granted, it was a case of violation of principles of natural justice, accordingly the assessment order was to be set aside and matter was remitted back. (AY 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144 : Best judgment assessment-Violation of principle of natural justice-Sufficient time was not granted and personal hearing was not granted-Matter was remitted back. [S. 143(2), 156, 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-23466","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-66u","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23466","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=23466"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23466\/revisions"}],"predecessor-version":[{"id":23467,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23466\/revisions\/23467"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23466"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23466"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23466"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}