{"id":39797,"date":"2024-03-01T17:49:28","date_gmt":"2024-03-01T12:19:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rajesh-kumar-agarwal-v-uoi-2023456-itr-1-154-taxmann-com-404-calhc-editorial-decision-of-single-judge-is-set-aside-rajesh-kumar-agarwal-v-uoi-calhc-wpa-no-6956-of-2023-dt-1-5-2023\/"},"modified":"2024-03-01T17:49:28","modified_gmt":"2024-03-01T12:19:28","slug":"rajesh-kumar-agarwal-v-uoi-2023456-itr-1-154-taxmann-com-404-calhc-editorial-decision-of-single-judge-is-set-aside-rajesh-kumar-agarwal-v-uoi-calhc-wpa-no-6956-of-2023-dt-1-5-2023","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rajesh-kumar-agarwal-v-uoi-2023456-itr-1-154-taxmann-com-404-calhc-editorial-decision-of-single-judge-is-set-aside-rajesh-kumar-agarwal-v-uoi-calhc-wpa-no-6956-of-2023-dt-1-5-2023\/","title":{"rendered":"Rajesh Kumar Agarwal v. UOI (2023)456 ITR 1\/154 taxmann.com 404 (Cal)(HC) Editorial: Decision of single judge is set aside, Rajesh Kumar Agarwal v. UOI (Cal)(HC) (WPA No. 6956 of 2023 dt 1-5-2023)"},"content":{"rendered":"<p>Allowing the appeal the Court held that the Assessing Officer had stated that the assessee did not submit documents in support of his claim which was incorrect since there were enclosures along with the response submitted by the assessee dated March 29, 2022. The order passed under section\u00a0148A(d)\u00a0is\u00a0 set aside and the matter is\u00a0 remanded back for fresh consideration by the Assessing Officer<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principles of  natural justice-Initial notice not stating transactions of  assessee with two companies-Erroneously stating that the assessee did not respond to show-cause notice-Notice and order is set aside. [S. 147, 148, 148A(b), 148A(d), 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-39797","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-alT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39797","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=39797"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39797\/revisions"}],"predecessor-version":[{"id":39798,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39797\/revisions\/39798"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39797"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39797"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39797"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}