{"id":54648,"date":"2025-06-02T16:16:16","date_gmt":"2025-06-02T10:46:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/aryan-pumps-and-environment-solution-pvt-ltd-v-nfac-2025-472-itr-152-bomhc\/"},"modified":"2025-06-02T16:16:16","modified_gmt":"2025-06-02T10:46:16","slug":"aryan-pumps-and-environment-solution-pvt-ltd-v-nfac-2025-472-itr-152-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aryan-pumps-and-environment-solution-pvt-ltd-v-nfac-2025-472-itr-152-bomhc\/","title":{"rendered":"Aryan Pumps and Environment Solution Pvt. Ltd. v. NFAC (2025) 472 ITR 152 (Bom)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court \u00a0that in the absence of a proper consideration of the documents filed in support of the assessee\u2019s response to the show-cause notice, the order of assessment is\u00a0 unsustainable.\u00a0 Order is set aside.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3): Assessment- Principle of natural justice-Reply of assessee is not considered- Order is set aside. [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-54648","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-edq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54648","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=54648"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54648\/revisions"}],"predecessor-version":[{"id":54649,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54648\/revisions\/54649"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54648"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54648"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54648"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}