{"id":22390,"date":"2021-10-24T18:24:12","date_gmt":"2021-10-24T12:54:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/piramal-enterprises-ltd-v-add-cit-2021-the-chambers-journal-september-p-69-bom-hc\/"},"modified":"2021-10-24T18:24:12","modified_gmt":"2021-10-24T12:54:12","slug":"piramal-enterprises-ltd-v-add-cit-2021-the-chambers-journal-september-p-69-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/piramal-enterprises-ltd-v-add-cit-2021-the-chambers-journal-september-p-69-bom-hc\/","title":{"rendered":"Piramal Enterprises Ltd v. Add. CIT ( 2021 ) The Chamber\u2019s Journal- September \u2013 P. 69 ( Bom ) ( HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that principles of natural justice firmly run through fabric of section 144B(1) of the Income -tax Act , 1961 . Court held that when an assessee approaches with response to show cause notice , the request made by an assessee would have to be taken in to account . The draft assessment order was quashed . The Court left it open to the authorities to carry forward the process in accordance with section 144B of the Act\u00a0 by giving opportunity of hearing to the assessee. ( W.P.(L) No. 11040 of 2021 dt 30 -7 -2021 ) ( AY. 2017 18 )<\/p>\n<p>(Notice issued\u00a0 Piramal Enterprises Ltd v. Add. CIT ( 2021 ) 281 Taxman 1 ( Bom )( HC)<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment \u2013 Draft assessment order &#8211; Natural justice \u2013 Order passed without following the procedures laid down under section 144B of the Act is ab-initio -void [S. 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":[21],"tags":[],"class_list":["post-22390","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5P8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22390","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=22390"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22390\/revisions"}],"predecessor-version":[{"id":22391,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22390\/revisions\/22391"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22390"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22390"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22390"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}