{"id":30032,"date":"2022-10-03T17:46:13","date_gmt":"2022-10-03T12:16:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/popular-vehicles-and-services-ltd-v-neas-2022-446-itr-374-ker-hc\/"},"modified":"2022-10-03T17:46:13","modified_gmt":"2022-10-03T12:16:13","slug":"popular-vehicles-and-services-ltd-v-neas-2022-446-itr-374-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/popular-vehicles-and-services-ltd-v-neas-2022-446-itr-374-ker-hc\/","title":{"rendered":"Popular Vehicles and Services Ltd. v. NEAS (2022) 446 ITR 374 (Ker.)(HC)"},"content":{"rendered":"<p>Held that\u00a0 the assessee was never served with a draft assessment order or a show-cause notice while proposing to modify the return submitted by the assessee. There was a clear violation of the procedure involved in arriving at the assessment order. Therefore it was not valid when the decision-making process is contrary to law or is vitiated, the jurisdiction under article 226 of the Constitution of India can be invoked. (AY.\u00a0 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Draft assessment-Modification in return-Principle of natural justice-Order set aside. [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-30032","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Oo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30032","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=30032"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30032\/revisions"}],"predecessor-version":[{"id":30033,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30032\/revisions\/30033"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30032"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30032"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30032"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}