{"id":42500,"date":"2024-05-04T16:29:14","date_gmt":"2024-05-04T10:59:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nitin-agarwal-v-ito-no-2-2024-460-itr-323-cal-hc\/"},"modified":"2024-08-26T15:01:04","modified_gmt":"2024-08-26T09:31:04","slug":"nitin-agarwal-v-ito-no-2-2024-460-itr-323-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nitin-agarwal-v-ito-no-2-2024-460-itr-323-cal-hc\/","title":{"rendered":"Nitin Agarwal v. ITO (No. 2) [2023] 157 taxmann.com 35  \/    (2024) 460 ITR 323 (Cal) (HC)Editorial : Refer order of single judge , Nitin Agarwal v.  ITO  (NO. 1) (2024)460 ITR 321 (Cal)(HC)"},"content":{"rendered":"<p>On appeal against the judgement of single judge \u00a0the \u00a0Hon\u2019ble High High Court \u00a0observed that the assessee was not provided the opportunity of personal hearing. Therefore, the assessing officr while passing the order under section 148A(d) violated the principles of natural justice. Accordingly, the Hon\u2019ble HC held that the order passed under section 148A(d) is to be treated as a notice under section 148A(b). Further, the Hon\u2019ble High Court \u00a0directed the assessee to \ufb01le further objection along with supportive documents and the assessing officer to pass fresh order after granting opportunity for personal hearing.(AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained expenditure-Bogus purchases)-No opportunity of personal hearing granted-Violation of principle of natural justice-Matter remanded-The assessee is directed to file objections with supportive documents. [S. 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-42500","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-b3u","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42500","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=42500"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42500\/revisions"}],"predecessor-version":[{"id":45675,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42500\/revisions\/45675"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42500"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42500"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42500"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}