{"id":36762,"date":"2023-09-05T13:08:17","date_gmt":"2023-09-05T07:38:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-kamlesh-kumar-sahu-2022-96-itr-53-sn-jabalpur-trib\/"},"modified":"2023-09-05T13:08:17","modified_gmt":"2023-09-05T07:38:17","slug":"acit-v-kamlesh-kumar-sahu-2022-96-itr-53-sn-jabalpur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-kamlesh-kumar-sahu-2022-96-itr-53-sn-jabalpur-trib\/","title":{"rendered":"ACIT v. Kamlesh Kumar Sahu (2022) 96 ITR 53 (SN) (Jabalpur) (Trib)"},"content":{"rendered":"<p>The Tribunal held that the Assessing Officer was to adjudicate the matter recording definite findings of fact, by a speaking order after allowing the assessee a reasonable opportunity of being heard in the matter and, needless to add, within the time frame permissible by the amended statute. Although this amounted to converting a section\u00a0144\u00a0assessment into a section\u00a0143(3)\u00a0assessment, impermissible in law, a decision on the merits, after proper examination of evidence and hearing both the sides, was the only course warranted in the interest of justice. (AY: 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144 : Best judgment assessment-Cash deposited in assessee\u2019s Bank Account-Burden of  proof on assessee that bank account not his-Matter remanded for adjudication afresh. [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-36762","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9yW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36762","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=36762"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36762\/revisions"}],"predecessor-version":[{"id":36763,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36762\/revisions\/36763"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36762"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36762"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36762"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}