{"id":47142,"date":"2024-10-17T12:21:45","date_gmt":"2024-10-17T06:51:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tata-autocomp-gotion-green-energy-solutions-p-ltd-v-cbdt-2024-299-taxman-282-464-itr-61-bom-hc\/"},"modified":"2024-11-22T06:41:49","modified_gmt":"2024-11-22T01:11:49","slug":"tata-autocomp-gotion-green-energy-solutions-p-ltd-v-cbdt-2024-299-taxman-282-464-itr-61-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tata-autocomp-gotion-green-energy-solutions-p-ltd-v-cbdt-2024-299-taxman-282-464-itr-61-bom-hc\/","title":{"rendered":"Tata Autocomp Gotion Green Energy Solutions (P.) Ltd. v. CBDT (2024) 299 Taxman 282 \/464 ITR 61 \/ 340 CTR 942(Bom.)(HC)"},"content":{"rendered":"<p>Assessee, a joint venture between Tata Autocomp and GOTION CHINA filed an application for condoning delay if any in filing Form 10ID to avail beneficial rate of 15% under section 115BAB. A personal hearing was conducted, and an order was passed rejecting application of assessee. Assessee challenged order on two grounds: first, it was not signed by Member who conducted personal hearing, and second, it relied on a Field Authorities&#8217; report that was not provided to assessee. Principles of natural justice would require that revenue should have made available a copy of report received by them from Field Authorities to assessee and given them an opportunity to explain or show cause.\u00a0 On those two grounds alone,\u00a0 order was to be quashed and set aside. Matter remanded to Central Board of\u00a0 Direct Taxes with directions.<strong>\u00a0 <\/strong>\u00a0(AY. 2022-23)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.119 : Central Board of Direct Taxes-Instructions-Circular-Tax on income of new manufacturing domestic companies-Application for condonation of delay-Relied on report which is not made available to the petitioner-Order is not passed or signed by the Member who has given personal hearing-Principles of natural justice would require that revenue should have made available a copy of report received by them from Field Authorities to assessee and given them an opportunity to explain or show cause-Matter remanded to Central Board of  Direct Taxes with directions.   [S. 115BAB, 119 (2)(b),  Form No 10-ID, 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-47142","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cgm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47142","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=47142"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47142\/revisions"}],"predecessor-version":[{"id":48171,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47142\/revisions\/48171"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47142"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47142"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47142"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}