{"id":38894,"date":"2024-02-02T14:10:15","date_gmt":"2024-02-02T08:40:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/manishkumar-tulsidas-kaneriya-v-acit-2023454-itr-153-293-taxman-127-gujhc\/"},"modified":"2024-02-02T14:10:15","modified_gmt":"2024-02-02T08:40:15","slug":"manishkumar-tulsidas-kaneriya-v-acit-2023454-itr-153-293-taxman-127-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/manishkumar-tulsidas-kaneriya-v-acit-2023454-itr-153-293-taxman-127-gujhc\/","title":{"rendered":"Manishkumar Tulsidas Kaneriya v. ACIT (2023)454 ITR 153 \/ 293 Taxman 127 (Guj)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that\u00a0 the order of assessment under section\u00a0153\u00a0read with section\u00a0144\u00a0of the\u00a0Income-tax Act, 1961\u00a0had been passed by the Assessing Officer without giving the assessee an opportunity of being heard. The orders were\u00a0 set aside on the ground of not giving opportunity and resultant breach of principles of natural justice. The order was not valid<em>. <\/em>(AY. 2013-14 to 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144 : Best judgment assessment-Order  passed without giving an  opportunity to be  heard-Violation of  principles of  natural justice-Order is  not valid [S. 142(1),  153, 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-38894","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a7k","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38894","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=38894"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38894\/revisions"}],"predecessor-version":[{"id":38895,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38894\/revisions\/38895"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38894"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38894"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38894"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}