{"id":17202,"date":"2021-04-25T13:48:54","date_gmt":"2021-04-25T08:18:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-headstrong-services-india-pvt-ltd-2021-197-dtr-329-318-ctr-369-delhi-hc\/"},"modified":"2021-04-25T13:48:54","modified_gmt":"2021-04-25T08:18:54","slug":"pcit-v-headstrong-services-india-pvt-ltd-2021-197-dtr-329-318-ctr-369-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-headstrong-services-india-pvt-ltd-2021-197-dtr-329-318-ctr-369-delhi-hc\/","title":{"rendered":"PCIT v. Headstrong Services India Pvt. Ltd. (2021) 197 DTR 329 \/318 CTR 369 (Delhi) (HC)"},"content":{"rendered":"<p>Where the matter was remanded to the AO for passing an order of assessment <em>de<\/em> <em>novo<\/em>, the entire procedure prescribed under section 144C had to be followed by the AO starting from passing a draft assessment order. Since the AO had straightaway passed the final assessment order, the proceedings were null and void. Not following the prescribed procedure is not a technical or a procedural defect, which can be cured. (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144C : Reference to dispute resolution panel \u2013 Where the matter was remanded by the ITAT for de novo assessment, the entire procedure under 144C had to be followed .[ S.254 (1) ] <\/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-17202","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4ts","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17202","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=17202"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17202\/revisions"}],"predecessor-version":[{"id":17203,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17202\/revisions\/17203"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17202"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17202"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}