{"id":3449,"date":"2018-12-28T11:23:30","date_gmt":"2018-12-28T11:23:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/anubhav-jain-v-ito-delhitrib-www-itatonline-org-ashis-hain-v-ito-delhitribwww-itatonline-org\/"},"modified":"2018-12-28T11:23:30","modified_gmt":"2018-12-28T11:23:30","slug":"anubhav-jain-v-ito-delhitrib-www-itatonline-org-ashis-hain-v-ito-delhitribwww-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anubhav-jain-v-ito-delhitrib-www-itatonline-org-ashis-hain-v-ito-delhitribwww-itatonline-org\/","title":{"rendered":"Anubhav Jain  v. ITO ( Delhi)(Trib), www.itatonline.org Ashis Hain v. ITO ( Delhi)(Trib),www.itatonline.org"},"content":{"rendered":"<p><strong>Allowing the appeal of the assessee the Tribunal held that; reliance by the AO on statements of third parties without giving the assessee an opportunity of cross-examination is a gross failure of the principles of natural justice and renders the assessment order a nullity. <\/strong>(ITA No. 4565\/DEL\/2018, dt. 26.11.2018) ( AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 45 : Capital gains-Long term capital gains on shares -Natural justice- Reliance by the AO on statements of third parties without giving the assessee an opportunity of cross-examination is a gross failure of the principles of natural justice and renders the assessment order a nullity. [S. 10 (38), 131, 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":[1],"tags":[],"class_list":["post-3449","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-TD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3449","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=3449"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3449\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3449"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3449"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}