{"id":22542,"date":"2021-11-14T12:35:46","date_gmt":"2021-11-14T07:05:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/balraj-hire-purchase-p-v-national-faceless-assessment-centre-2021-281-taxman-583-delhi-hc\/"},"modified":"2021-11-14T12:35:46","modified_gmt":"2021-11-14T07:05:46","slug":"balraj-hire-purchase-p-v-national-faceless-assessment-centre-2021-281-taxman-583-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/balraj-hire-purchase-p-v-national-faceless-assessment-centre-2021-281-taxman-583-delhi-hc\/","title":{"rendered":"Balraj Hire Purchase (P) v. National Faceless Assessment Centre (2021) 281 Taxman 583 (Delhi.) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that the since assessee had a statutory right to personal hearing under section 144B(7)(vii), failure to grant same had vitiated impugned assessment order and said order was to be set aside . Followed Sanjay Aggarwal v . National Faceless Assessment\u00a0 ( 2021 ) 127 taxmann.com 637 ( Delhi ) ( HC). (AY. \u00a02018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment \u2013 Natural justice -Variation in taxable income &#8211;  Order passed without according a personal hearing \u2013 Order vitiated -Order was set aside.[ S. 143(3), 144B(7) (vii), 156 , 270A , 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-22542","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5RA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22542","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=22542"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22542\/revisions"}],"predecessor-version":[{"id":22543,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22542\/revisions\/22543"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22542"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22542"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22542"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}