{"id":38094,"date":"2023-12-11T12:51:02","date_gmt":"2023-12-11T07:21:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bharatkumar-rajendraprasad-dave-v-dy-acit2023-292-taxman-173-guj-hc\/"},"modified":"2024-03-18T11:16:39","modified_gmt":"2024-03-18T05:46:39","slug":"bharatkumar-rajendraprasad-dave-v-dy-acit2023-292-taxman-173-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bharatkumar-rajendraprasad-dave-v-dy-acit2023-292-taxman-173-guj-hc\/","title":{"rendered":"Bharatkumar Rajendraprasad Dave v. Dy. ACIT(2023) 458 ITR 97\/292 Taxman 173 (Guj.)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>Assessing Officer without issuance of show cause notice and providing draft assessment order passed final assessment order on assessee and raised tax demand upon him. On writ\u00a0\u00a0 even if non-issuance of show cause notice along with draft assessment order was neither wilful nor wanting, fact remained that it must be supplied and hence it was clear and unequivocal act of breach of principles of natural justice warranting interference at hands of Court. Accordingly the\u00a0 assessment order\u00a0 was quashed and set aside and Assessing Officer was to be directed to provide sufficient opportunity to assessee after serving show cause notice cum draft assessment order. Matter remanded. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Draft assessment order-Violation of principle of natural justice-Assessment order  quashed and set aside and Assessing Officer was to be directed to provide sufficient opportunity to assessee after serving show cause notice cum draft assessment order. [S. 143(3),  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-38094","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Uq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38094","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=38094"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38094\/revisions"}],"predecessor-version":[{"id":40388,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38094\/revisions\/40388"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38094"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38094"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38094"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}