{"id":26830,"date":"2022-05-04T21:39:59","date_gmt":"2022-05-04T16:09:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/anavilasam-service-co-operative-bank-ltd-v-acit-2022-284-taxman-666-ker-hc\/"},"modified":"2022-05-04T21:39:59","modified_gmt":"2022-05-04T16:09:59","slug":"anavilasam-service-co-operative-bank-ltd-v-acit-2022-284-taxman-666-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anavilasam-service-co-operative-bank-ltd-v-acit-2022-284-taxman-666-ker-hc\/","title":{"rendered":"Anavilasam Service Co-operative Bank Ltd. v. ACIT (2022) 284 Taxman 666 (Ker.)(HC)"},"content":{"rendered":"<p>The Assessing Officer without considering assessee&#8217;s objections, finalised assessment order disallowing claim under section 80P(2)(d) \u00a0of the Act.\u00a0 On writ allowing the petition the Court held that failure to consider response offered by assessee was a negation of rights of natural justice, therefore, order of assessment passed without reference to response submitted by assessee being in violation of principal of natural justice was to be set aside and revenue was to be directed to consider and pass fresh assessment orders. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3) : Assessment-Order passed without considering the reply filed by the assessee-Violation of principle of natural justice-Order was set aside. [S. 80P(2)(d), 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-26830","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6YK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26830","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=26830"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26830\/revisions"}],"predecessor-version":[{"id":26831,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26830\/revisions\/26831"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26830"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26830"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}