{"id":53108,"date":"2025-04-21T15:11:33","date_gmt":"2025-04-21T09:41:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shameer-razaik-v-pcit-2024-471-itr-448-karnhc\/"},"modified":"2025-04-21T15:11:33","modified_gmt":"2025-04-21T09:41:33","slug":"shameer-razaik-v-pcit-2024-471-itr-448-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shameer-razaik-v-pcit-2024-471-itr-448-karnhc\/","title":{"rendered":"Shameer Razaik v. PCIT (2024) 471 ITR 448 (Karn)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that\u00a0 order passed without giving an assessee adequate opportunity to be heard is set\u00a0 aside\u00a0 as the principle of natural justice is violated. Liberty is granted to the petitioner to produce additional evidence pleadings, documents\u00a0 etc. \u00a0\u00a0\u00a0(AY. 2013-14 to 2015-16)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 264: Commissioner-Revision of other orders-Principle of natural justice-Order passed without giving an assessee adequate opportunity to be heard is set  aside.[S. 5, 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-53108","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dOA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53108","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=53108"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53108\/revisions"}],"predecessor-version":[{"id":53109,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53108\/revisions\/53109"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53108"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53108"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53108"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}