Income was assessed by rejecting his books of account and making addition 50 times more to income proposed in show cause notice.On writ it was contended that\u00a0 the assessment order was\u00a0 contrary to scheme of Act because additions were made beyond scope and issues in show cause notice resulting in actual income assessed at 50 times then proposed to be assessed in show cause notice and not granting the virtual hearing. Allowing the petition the Court held that\u00a0 non-grant of virtual hearing, though asked for repeatedly by assessee, and because additions were made beyond scope and issue of show cause notice, final assessment order\u00a0 was quashed\u00a0 and set\u00a0 side and pass fresh order after giving a reasonable opportunity to the assessee.\u00a0 \u00a0(AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 144B : Faceless Assessment-Method of accounting-Principle of natural justice-Not granted virtual hearing-Additions were made 50 times more to income proposed in show cause notice-Order was quashed and set aside. [S. 36(1)(iii), 68, 69A, 145, 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-38092","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Uo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38092","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=38092"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38092\/revisions"}],"predecessor-version":[{"id":38093,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38092\/revisions\/38093"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38092"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38092"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}