{"id":59274,"date":"2026-04-07T11:20:37","date_gmt":"2026-04-07T05:50:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ashok-kumar-meher-v-cbdt-2025-305-taxman-380-orrissa-hc\/"},"modified":"2026-04-07T11:20:37","modified_gmt":"2026-04-07T05:50:37","slug":"ashok-kumar-meher-v-cbdt-2025-305-taxman-380-orrissa-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ashok-kumar-meher-v-cbdt-2025-305-taxman-380-orrissa-hc\/","title":{"rendered":"Ashok Kumar Meher v. CBDT (2025) 305 Taxman 380 (Orrissa) (HC)"},"content":{"rendered":"<p>Assessee&#8217;s case was selected for reassessment under section 147-In continuation with assessment proceedings, Faceless Assessment Unit instructed assessee to upload certain evidences granting him barely one day and assessment was completed. On writ the Court held that\u00a0 since show cause notice was issued on 7-3-2025\u00a0fixing due date of submission of reply on 9-3-2025, same was contrary to Standard Operating Procedure which stipulates response time of seven days.\u00a0 Therefore, there had been flagrant violation of principles of natural justice. Since inadequate time was granted to assessee to furnish voluminous documents, assessment order was to be set aside and matter was to be remitted for fresh adjudication.(AY. 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Reassessment-Standard Operative Procedure-One day time was given to upload the evidences-Violation of principle of natural justice.<\/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-59274","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fq2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59274","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=59274"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59274\/revisions"}],"predecessor-version":[{"id":59275,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59274\/revisions\/59275"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59274"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59274"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59274"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}