{"id":28047,"date":"2022-07-05T14:10:47","date_gmt":"2022-07-05T08:40:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/british-agro-products-indiap-ltd-v-acit-2022-285-taxman-141-mad-hc\/"},"modified":"2022-07-05T14:10:47","modified_gmt":"2022-07-05T08:40:47","slug":"british-agro-products-indiap-ltd-v-acit-2022-285-taxman-141-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/british-agro-products-indiap-ltd-v-acit-2022-285-taxman-141-mad-hc\/","title":{"rendered":"British Agro Products (India)(P) Ltd. v. ACIT (2022) 285 Taxman 141 (Mad.)(HC)"},"content":{"rendered":"<p>Revenue issued a show cause notice against assessee proposing certain variations to returned income of assessee and passed an assessment order making such variations to income of assessee.\u00a0 Assessee filed\u00a0 writ petition against said assessment order. Court held that\u00a0\u00a0 since none of exceptions to alternate remedy rule (i.e. breach of fundamental rights, violation of principles of natural justice, an excess of jurisdiction or a challenge to vires of statute or delegated legislation) were attracted in instant case, assessee was to be relegated to alternate remedy of statutory appeal under section 246A. Writ petition is dismissed. (AY 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Show casue notice-One day time was given-Personal hearing was not requested-Writ dismissed due to availability of alternate statutory remedy. [S. 143(3), 246A,  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-28047","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7in","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28047","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=28047"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28047\/revisions"}],"predecessor-version":[{"id":28048,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28047\/revisions\/28048"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28047"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28047"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28047"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}