{"id":23468,"date":"2022-01-06T11:22:36","date_gmt":"2022-01-06T05:52:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kalidoss-bharath-v-acit-2021-282-taxman-478-mad-hc\/"},"modified":"2022-01-06T11:22:36","modified_gmt":"2022-01-06T05:52:36","slug":"kalidoss-bharath-v-acit-2021-282-taxman-478-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kalidoss-bharath-v-acit-2021-282-taxman-478-mad-hc\/","title":{"rendered":"Kalidoss Bharath v. ACIT (2021) 282 Taxman 478 (Mad.)(HC)"},"content":{"rendered":"<p>Allowing the petition the court held that the assessee sent a reply and further sought an adjournment to file voluminous details, no personal hearing was granted to assessee. Court held that the order passed was\u00a0 a clear violation of principles of natural justice. Order was set aside. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144 : Best judgment assessment-Violation of principle of natural justice-Details filed in response to notice u\/s 142(1) was not considered-No personal hearing was not granted-Order was set aside [S. 44AB,  142(1), 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-23468","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-66w","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23468","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=23468"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23468\/revisions"}],"predecessor-version":[{"id":23469,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23468\/revisions\/23469"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23468"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23468"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23468"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}