{"id":53078,"date":"2025-04-21T15:04:29","date_gmt":"2025-04-21T09:34:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shram-enterprises-v-acit-2024471-itr-456-karn-hc\/"},"modified":"2025-04-21T15:04:29","modified_gmt":"2025-04-21T09:34:29","slug":"shram-enterprises-v-acit-2024471-itr-456-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shram-enterprises-v-acit-2024471-itr-456-karn-hc\/","title":{"rendered":"Shram Enterprises v. ACIT (2024)471 ITR 456 (Karn) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that the notice issued without giving an opportunity of hearing\u00a0 heard. The Court set aside the notice and order. The assessee is directed to file the reply in response to notice.\u00a0 (AY. 2018-19)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued without giving an opportunity of hearing  heard-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-53078","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dO6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53078","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=53078"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53078\/revisions"}],"predecessor-version":[{"id":53079,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53078\/revisions\/53079"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53078"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53078"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}