{"id":28381,"date":"2022-07-12T17:38:51","date_gmt":"2022-07-12T12:08:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/corpus-christi-educational-society-v-naes-2022-443-itr-318-211-dtr-22-325-ctr-230-ker-hc\/"},"modified":"2022-07-12T17:38:51","modified_gmt":"2022-07-12T12:08:51","slug":"corpus-christi-educational-society-v-naes-2022-443-itr-318-211-dtr-22-325-ctr-230-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/corpus-christi-educational-society-v-naes-2022-443-itr-318-211-dtr-22-325-ctr-230-ker-hc\/","title":{"rendered":"Corpus Christi Educational Society v. NAES (2022) 443 ITR 318 \/ 211 DTR 22 \/ 325 CTR 230 (Ker.)(HC)"},"content":{"rendered":"<p>Held that the provisions of section\u00a0144B\u00a0required the draft assessment order and the show-cause notice to be furnished to the assessee, eliciting his explanation. The order of assessment had varied the income declared in the return filed by the assessee. However the assessee had not been given an opportunity to be heard. Hence, the order passed under section\u00a0144B\u00a0was not valid. Matter remanded.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Draft Assessment order-Variation in income-Assessee must be given opportunity to be heard. [S. 144B(1)(vi)(b), 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-28381","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7nL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28381","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=28381"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28381\/revisions"}],"predecessor-version":[{"id":28382,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28381\/revisions\/28382"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28381"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28381"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}