{"id":39733,"date":"2024-03-01T16:57:13","date_gmt":"2024-03-01T11:27:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/grand-reality-pvt-ltd-v-acit-osd-2023456-itr-709-delhihc\/"},"modified":"2024-03-01T16:57:13","modified_gmt":"2024-03-01T11:27:13","slug":"grand-reality-pvt-ltd-v-acit-osd-2023456-itr-709-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/grand-reality-pvt-ltd-v-acit-osd-2023456-itr-709-delhihc\/","title":{"rendered":"Grand Reality Pvt. Ltd. v ACIT (OSD) (2023)456 ITR 709 (Delhi)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that\u00a0 there was violation of principles of natural justice. The assessee did not get reasonable time to file its objections to the reasons recorded, the assessment order was passed within three working days, since September 25<sup>th<\/sup> and 26<sup>th<\/sup> were Saturday and Sunday. \u00a0The Assessing Officer was directed to decide the objections by way of a reasoned order in accordance with law.(AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144 : Best judgment assessment-Reassessment-Principles of  natural justice-Order passed without giving sufficient time for filing objections-Order is set aside. [S. 147, 148, 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-39733","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-akR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39733","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=39733"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39733\/revisions"}],"predecessor-version":[{"id":39734,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39733\/revisions\/39734"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}