{"id":52872,"date":"2025-04-15T21:12:28","date_gmt":"2025-04-15T15:42:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shyam-communication-systems-v-dy-cit-2024-470-itr-25-delhi-hc\/"},"modified":"2025-04-15T21:12:28","modified_gmt":"2025-04-15T15:42:28","slug":"shyam-communication-systems-v-dy-cit-2024-470-itr-25-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shyam-communication-systems-v-dy-cit-2024-470-itr-25-delhi-hc\/","title":{"rendered":"Shyam Communication Systems v. Dy. CIT (2024) 470 ITR 25 (Delhi) (HC)"},"content":{"rendered":"<p>The assessment order is passed without giving an opportunity of personal hearing. On writ the Court held that the\u00a0 reason furnished for non-issuance of the show-cause notice, as articulated in the counter-affidavit,\u00a0 that the assessee was indulging in deliberate procrastination.\u00a0 There had been an infraction of principles of natural justice. Therefore the order of assessment is not valid. The AO is directed to pass an appropriate order as per law. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3): Assessment-Order passed without giving assessee  an adequate  of opportunity  of being heard-Order is not valid-The Assessing Officer is directed to pass an appropriate order as per law.   [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-52872","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dKM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52872","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=52872"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52872\/revisions"}],"predecessor-version":[{"id":52873,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52872\/revisions\/52873"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}