{"id":19514,"date":"2021-06-20T10:32:53","date_gmt":"2021-06-20T05:02:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ketan-ribbons-pvt-ltd-v-faceless-assessment-centre-delhi-hc-www-itatonline-org\/"},"modified":"2021-06-20T10:32:53","modified_gmt":"2021-06-20T05:02:53","slug":"ketan-ribbons-pvt-ltd-v-faceless-assessment-centre-delhi-hc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ketan-ribbons-pvt-ltd-v-faceless-assessment-centre-delhi-hc-www-itatonline-org\/","title":{"rendered":"Ketan Ribbons Pvt Ltd v. Faceless Assessment Centre (Delhi) (HC) www.itatonline .org"},"content":{"rendered":"<p>Draft Assessment order and show cause notice were issued during lockdown which petitioner could not comply due to lockdown . National Assessment \u00a0Centre\u00a0 completed the assessment on 23-5 -2021 during lockdown itself . Assessee filed writ before High Court . \u00a0High Court passed an interim order admitting the writ petition\u00a0 and stayed the assessment order . (AY. 2018 -19 ) \u00a0\u00a0(WP No. 5846\/2021 dt. 4-6 -2021 .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143 (3)): Assessment &#8211; Faceless assessment &#8211; Natural Justice \u2013 Order passed during lockdown \u2013 Non compliance of notice \u2013 High Court by passing interim order stayed the assessment order.  [ S. 144 ,   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-19514","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-54K","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19514","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=19514"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19514\/revisions"}],"predecessor-version":[{"id":19515,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19514\/revisions\/19515"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19514"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19514"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}