{"id":45805,"date":"2024-09-07T22:58:58","date_gmt":"2024-09-07T17:28:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dauphin-travel-marketing-pvt-ltd-v-ito-2024460-itr-589-delhihc\/"},"modified":"2024-09-07T22:58:58","modified_gmt":"2024-09-07T17:28:58","slug":"dauphin-travel-marketing-pvt-ltd-v-ito-2024460-itr-589-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dauphin-travel-marketing-pvt-ltd-v-ito-2024460-itr-589-delhihc\/","title":{"rendered":"Dauphin Travel Marketing Pvt. Ltd. v. ITO (2024)460 ITR 589 (Delhi)(HC)"},"content":{"rendered":"<p>Held, that the show-cause notice dated May 12, 2023 did not accord a minimum of seven days to the assessee to file a response. The order of assessment was therefore not valid. The petitioner is given leave\u00a0 to file a response to the shoe cause notice dated April, 26 issued under section 142(1) of the Act.\u00a0\u00a0\u00a0 (AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.143(3): Assessment-Natural justice-Order passed without giving adequate opportunity to be heard-Not valid-Leave is granted to file reply in response  to show cause notice issued u\/s 142(1) of the Act. [S. 142(1),  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-45805","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bUN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45805","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=45805"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45805\/revisions"}],"predecessor-version":[{"id":45806,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45805\/revisions\/45806"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45805"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45805"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}