{"id":31514,"date":"2022-12-30T12:24:38","date_gmt":"2022-12-30T06:54:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/b-k-associates-v-neac-bom-hcur\/"},"modified":"2022-12-30T12:24:38","modified_gmt":"2022-12-30T06:54:38","slug":"b-k-associates-v-neac-bom-hcur","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/b-k-associates-v-neac-bom-hcur\/","title":{"rendered":"B.K. Associates v. NEAC (Bom.)(HC)(UR)"},"content":{"rendered":"<p>The draft assessment order was passed without giving a reasonable opportunity of hearing. The petitioner challenged the\u00a0 said draft order and also notice issued u\/s 148 of the Act.\u00a0 The court did not interfere with the notice issued under Section 148 but gave relief to assessee by quashing assessment order dated 30th September 2021 and remanded \u00a0the matter to the Assessing Officer to the stage when the draft assessment order was issued. Revenue relied on\u00a0 Amaya Infrastructure (P) Ltd v. ITO\u00a0 [2016] 383 ITR 498\u00a0\/(2017) 79 taxmann.com 345 (Bom.)(HC). (WP No. 8859 of 2021, dt. 13.12.21) (AY. 2013-2014)<\/p>\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1D9o0p72JbvO3O8K7sn3rcmlfSxEOrdhZ\/view?usp=share_link\"><strong>B.K. Associates v. NEAC (Bom.)(HC)(UR)<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Natural justice-Sufficient time was not given to petitioner to respond assessment order-Matter is    remand  to the stage when the draft assessment order was issued. [S. 147, 148, 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-31514","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8ci","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31514","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=31514"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31514\/revisions"}],"predecessor-version":[{"id":31515,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31514\/revisions\/31515"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31514"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31514"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}