{"id":22548,"date":"2021-11-14T12:41:59","date_gmt":"2021-11-14T07:11:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lemon-tree-hotels-ltd-v-national-faceless-assessment-centre-delhi-2021-437-itr-111-202-dtr-152-321-ctr-137-281-taxman-328-delhi-hc\/"},"modified":"2021-11-14T12:41:59","modified_gmt":"2021-11-14T07:11:59","slug":"lemon-tree-hotels-ltd-v-national-faceless-assessment-centre-delhi-2021-437-itr-111-202-dtr-152-321-ctr-137-281-taxman-328-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lemon-tree-hotels-ltd-v-national-faceless-assessment-centre-delhi-2021-437-itr-111-202-dtr-152-321-ctr-137-281-taxman-328-delhi-hc\/","title":{"rendered":"Lemon Tree Hotels Ltd v. National Faceless Assessment Centre Delhi (2021) 437 ITR 111\/ 202 DTR 152\/ 321 CTR 137 \/ 281 Taxman 328 (Delhi) ( HC)"},"content":{"rendered":"<p>On writ granting the ad-interim relief the Court held that\u00a0 where assessee requests for a personal hearing before passing final assessment\u00a0 order , the officer in-charge, under provisions of clause (viii) of section 144B(7), would have to, ordinarily, grant a personal hearing. The operation of order was stayed and matter was listed on 18 -8 -2021 . ( AY. 2018 -19 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment \u2013 Natural justice \u2013 Personal hearing \u2013 Once an request is made for personal hearing , the Officer in charge ordinarily has to grant  a  personal hearing [ S. 143(), 144B(7), 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-22548","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5RG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22548","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=22548"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22548\/revisions"}],"predecessor-version":[{"id":22549,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22548\/revisions\/22549"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22548"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22548"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22548"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}