{"id":39558,"date":"2024-02-22T13:03:49","date_gmt":"2024-02-22T07:33:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/m-l-chains-v-pcit-2023-295-taxman-418-all-hc\/"},"modified":"2024-05-01T13:26:22","modified_gmt":"2024-05-01T07:56:22","slug":"m-l-chains-v-pcit-2023-295-taxman-418-all-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/m-l-chains-v-pcit-2023-295-taxman-418-all-hc\/","title":{"rendered":"M.L. Chains v. PCIT (2023) 295 Taxman 418\/(2024) 461 ITR 457 (All.)(HC)"},"content":{"rendered":"<p>Commissioner\u00a0 cancelled\u00a0 the assessment order by passed by\u00a0 holding\u00a0 the same to be erroneous insofar as it was prejudicial to interest of revenue and directed Assessing Officer to pass a fresh order. On writ\u00a0 the\u00a0 assessee contended that Commissioner passed impugned order without affording assessee an opportunity to be heard. Allowing the petition the Court held that\u00a0 the order contained contradictory statements in paragraphs 4 and 5 regarding submission of assessee&#8217;s reply while paragraph 4 stated no reply was submitted, paragraph 5 asserted submission of reply by assessee\u00a0 and\u00a0 there was an apparent violation of principles of natural justice, as no opportunity was given to assessee for defending or presenting its case.\u00a0 Order was quashed. The Court also directed the Revenue to pay\u00a0 cost of Rs 10000, to High Court Legal Service Committee. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Principle of natural justice-No opportunity  was given-Contrary finding-Order quashed-Cost of Rs 10000, was imposed which shall be paid to High Court Legal Service Committee. [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-39558","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ai2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39558","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=39558"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39558\/revisions"}],"predecessor-version":[{"id":41878,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39558\/revisions\/41878"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39558"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39558"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}