{"id":22546,"date":"2021-11-14T12:40:33","date_gmt":"2021-11-14T07:10:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/blue-square-infrastructure-llp-v-national-faceless-assessment-centre-delhi-2021-436-itr-118-202-dtr-113-281-taxman-233-delhi-hc\/"},"modified":"2021-11-14T12:40:33","modified_gmt":"2021-11-14T07:10:33","slug":"blue-square-infrastructure-llp-v-national-faceless-assessment-centre-delhi-2021-436-itr-118-202-dtr-113-281-taxman-233-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/blue-square-infrastructure-llp-v-national-faceless-assessment-centre-delhi-2021-436-itr-118-202-dtr-113-281-taxman-233-delhi-hc\/","title":{"rendered":"Blue Square Infrastructure LLP v. National Faceless Assessment Centre Delhi (2021) 436 ITR 118\/ 202 DTR 113\/ 281 Taxman 233 (Delhi.) (HC )"},"content":{"rendered":"<p>Allowing the petition the court held that there was\u00a0 there a breach of principles of natural justice, inasmuch as Assessing Authority failed to deal with assessee&#8217;s request for a short adjournment and did not even wait for time frame given in show cause notice-cum-draft assessment order to expire \u00a0though the CBDT had extended time frame for completion of assessment till 30-6-2021. Show cause notice-cum-draft assessment order \u00a0was set aside . (AY.2018-2019)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment \u2013 Natural justice \u2013 Adjournment request was not considered \u2013 Order was passed before the expiry of time given in show cause notice   Show cause notice \u2013 cum -draft assessment order was set aside .[ 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-22546","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5RE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22546","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=22546"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22546\/revisions"}],"predecessor-version":[{"id":22547,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22546\/revisions\/22547"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22546"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22546"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22546"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}