{"id":31234,"date":"2022-12-10T13:17:44","date_gmt":"2022-12-10T07:47:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shree-naurang-godavari-entertainment-ltd-v-acit-2022-194-itd-431-mum-trib\/"},"modified":"2023-02-14T20:56:09","modified_gmt":"2023-02-14T15:26:09","slug":"shree-naurang-godavari-entertainment-ltd-v-acit-2022-194-itd-431-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shree-naurang-godavari-entertainment-ltd-v-acit-2022-194-itd-431-mum-trib\/","title":{"rendered":"Shree Naurang Godavari Entertainment Ltd. v. ACIT (2022) 194 ITD 431 \/ 216 TTJ 853 \/ 212 DTR 129 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that where criminal proceedings were initiated against assessee and its directors in relevant assessment year which culminated into prison time for key person of assessee-company, in such case non-appearance before revenue could not be put against assessee to pass ex parte assessment order. Matter was to be remitted to Assessing Officer for de novo assessment. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex parte order-Matter remanded to the  Assessing Officer to do deno assessment. [S. 143 (3)] <\/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-31234","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-87M","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31234","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=31234"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31234\/revisions"}],"predecessor-version":[{"id":32799,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31234\/revisions\/32799"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31234"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31234"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}