{"id":30302,"date":"2022-10-19T13:19:38","date_gmt":"2022-10-19T07:49:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/incap-contract-manufacturing-services-p-ltd-v-acit-2022-287-taxman-34-113-cch-279-karn-hc\/"},"modified":"2022-10-19T13:19:38","modified_gmt":"2022-10-19T07:49:38","slug":"incap-contract-manufacturing-services-p-ltd-v-acit-2022-287-taxman-34-113-cch-279-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/incap-contract-manufacturing-services-p-ltd-v-acit-2022-287-taxman-34-113-cch-279-karn-hc\/","title":{"rendered":"Incap Contract Manufacturing Services (P) Ltd. v. ACIT (2022) 287 Taxman 34 \/ 113 CCH 279 (Karn.)(HC)"},"content":{"rendered":"<p>The AO was passed by making addition u\/s 68 of the Act. On writ it was contended that<strong>\u00a0 <\/strong>due to technical glitch in portal, documents could not be uploaded. Court\u00a0 set\u00a0 aside the\u00a0 order and directed the AO\u00a0 to pass an\u00a0 order after granting a reasonable opportunity of hearing. (AY.\u00a0 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Natural justice-Opportunity of hearing-Technical glitches in web portal-Cash credits-Order set aside. [S. 144C, 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-30302","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7SK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30302","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=30302"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30302\/revisions"}],"predecessor-version":[{"id":30303,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30302\/revisions\/30303"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30302"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30302"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}