{"id":32742,"date":"2023-02-13T12:33:29","date_gmt":"2023-02-13T07:03:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cs-sons-v-nfac2023-bcaj-february-p-48-bom-hc\/"},"modified":"2023-02-13T12:33:29","modified_gmt":"2023-02-13T07:03:29","slug":"cs-sons-v-nfac2023-bcaj-february-p-48-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cs-sons-v-nfac2023-bcaj-february-p-48-bom-hc\/","title":{"rendered":"CS&#038; Sons v. NFAC(2023) BCAJ \u2013 February \u2013 P. 48 ( Bom)( HC)"},"content":{"rendered":"<p>The petitioner challenged the\u00a0 faceless assessment order on the ground that the reasonable opportunity of hearing was not given . Allowing the petition the Court held that the time made available to the petitioner to file its response to show cause notice was inadequate and natural justice was violated. Accordingly the matter was set aside to consider the objections of the petitioner and to give an opportunity of being heard in terms of section 144(6)(vii) of the Act and pass the order in accordance with law . ( WP(L) No. 32925 of 2022 dt . 8 -12-2022 )<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment \u2013 Violation of principle of natural justice \u2013 Show cause notice \u2013 Only two day\u2019s time to file response \u2013 Violation of Circular dated 3-8 -2022 \u2013 Minimum period of seven days should be provided \u2013 Order was set aside [ S. 144(6)(vii),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-32742","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8w6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32742","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=32742"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32742\/revisions"}],"predecessor-version":[{"id":32743,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32742\/revisions\/32743"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=32742"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=32742"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=32742"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}