{"id":26589,"date":"2022-04-21T05:53:38","date_gmt":"2022-04-21T00:23:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/uttam-m-jain-huf-v-ito-2022-285-taxman-100-bom-hc\/"},"modified":"2022-04-24T13:57:22","modified_gmt":"2022-04-24T08:27:22","slug":"uttam-m-jain-huf-v-ito-2022-285-taxman-100-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/uttam-m-jain-huf-v-ito-2022-285-taxman-100-bom-hc\/","title":{"rendered":"Uttam M Jain (HUF) v. ITO (2022) 285 Taxman 100 \/ 209 DTR 51\/ 324 CTR 141 (Bom) (HC)"},"content":{"rendered":"<p>Court held that there was nothing in this notice which could be termed illusory, hypothetical or a matter of conjecture , \u00a0therefore, said notice could not have been set aside in exercise of jurisdiction under article 226 of Constitution . Court also held that\u00a0 the order passed by the Assessing Officer\u00a0 \u00a0being in gross breach of order passed by High Court was to be quashed and set aside . Matter remanded. ( AY. 2012 -13 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment \u2013Accommodation entries \u2013 Bogus sales -Penny stock companies -Order passed violation of principle of natural justice -Order was quashed \u2013 Notice of reassessment was held to be valid [ S. 69, 143(3),147, 148 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-26589","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6UR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26589","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=26589"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26589\/revisions"}],"predecessor-version":[{"id":26635,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26589\/revisions\/26635"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26589"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26589"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26589"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}