{"id":7767,"date":"2019-10-09T12:17:21","date_gmt":"2019-10-09T12:17:21","guid":{"rendered":"http:\/\/itatonline.org\/digest\/deepak-dhanaraj-v-ito-2019-265-taxman-19-karn-hc\/"},"modified":"2021-05-04T12:11:34","modified_gmt":"2021-05-04T06:41:34","slug":"deepak-dhanaraj-v-ito-2019-265-taxman-19-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/deepak-dhanaraj-v-ito-2019-265-taxman-19-karn-hc\/","title":{"rendered":"Deepak Dhanaraj. v. ITO (2019)  265 Taxman 19 \/ 180 DTR 219\/ ( 2020) 420 ITR 105\/ 313 CTR 82(Karn.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that, it is sine qua non for Assessing Officer to consider claims of deduction\/exemption made by assessee and thereafter to return said claims if assessee is not entitled to same by assigning reasons. Accordingly the order of AO is set aside. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 139 : Return of income\u2013Defective return-Denial of deductions-AO must provide an opportunity to remove the defects in the return and opportunity of hearing\u2013Order of the AO is set aside. [S.48 54F, 143(3), 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":[1],"tags":[],"class_list":["post-7767","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-21h","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7767","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=7767"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7767\/revisions"}],"predecessor-version":[{"id":17571,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7767\/revisions\/17571"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7767"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7767"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7767"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}