{"id":25007,"date":"2022-02-21T12:55:24","date_gmt":"2022-02-21T07:25:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/setu-securities-p-ltd-v-nfac-2021-323-ctr-646-207-dtr-425-bom-hc\/"},"modified":"2022-02-21T12:55:24","modified_gmt":"2022-02-21T07:25:24","slug":"setu-securities-p-ltd-v-nfac-2021-323-ctr-646-207-dtr-425-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/setu-securities-p-ltd-v-nfac-2021-323-ctr-646-207-dtr-425-bom-hc\/","title":{"rendered":"Setu Securities (P) Ltd. v. NFAC (2021) 323 CTR 646 \/ 207 DTR 425 (Bom.)(HC)"},"content":{"rendered":"<p>The assessment order was passed making addition of Rs 29, 51, 28, 460\u00a0 under section 68 of the Act, without giving a reasonable opportunity of hearing also not providing the draft assessment order. The assessee filed the writ petition. High Court set a side the order of the Assessing Officer for violation of natural justice and not providing\u00a0 draft assessment order.\u00a0 (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Cash credits-Violation of principle of natural justice-Two days\u2019 time was not granted-Draft assessment order was not provided-Assessment order was set aside. [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-25007","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6vl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25007","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=25007"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25007\/revisions"}],"predecessor-version":[{"id":25008,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25007\/revisions\/25008"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25007"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25007"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25007"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}