{"id":29754,"date":"2022-09-11T18:26:07","date_gmt":"2022-09-11T12:56:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/arham-pumps-v-dcit-2022-bcaj-june-p-42-ahd-trib\/"},"modified":"2023-03-07T07:50:19","modified_gmt":"2023-03-07T02:20:19","slug":"arham-pumps-v-dcit-2022-bcaj-june-p-42-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arham-pumps-v-dcit-2022-bcaj-june-p-42-ahd-trib\/","title":{"rendered":"Arham Pumps v.DCIT ( 2022)  195 ITD 679  \/BCAJ \u2013 June \u2013 P. 42 ( Ahd)( Trib)"},"content":{"rendered":"<p>Held that the adjustment made by the CPC without following the first proviso to section 143(1(a)\u00a0 the order is bad in law . Tribunal held that the NFAC has not looked in to the fundamental principle of \u201c audi\u00a0 alterm partem\u201d\u00a0\u00a0 which has been provided to the assessee as per Ist proviso to section 143(1)(a) but has proceeded with the case on merits and also confirmed the addition made by the CPC . It held that the NFAC erred in conducting the faceless appeal proceedings in a mechanical manner without application of mind .\u00a0 The Tribunal quashed the intimation issued by the CPC . (TS -355 -ITAT -2022 (Ahd)\u00a0 (AY. 2018 -19 )( Dt. 27 -4 2022)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(1)(a) : Assessment \u2013 Intimation &#8211; Any sum received from employees \u2013Adjustment made without giving an intimation is held to be bad in law [ S. 36(1)(va), 43B ] <\/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-29754","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7JU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29754","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=29754"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29754\/revisions"}],"predecessor-version":[{"id":33160,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29754\/revisions\/33160"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29754"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29754"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29754"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}