{"id":22550,"date":"2021-11-14T12:43:27","date_gmt":"2021-11-14T07:13:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nandakumar-t-g-v-ito-2021-281-taxman-259-ker-hc\/"},"modified":"2021-11-14T12:43:27","modified_gmt":"2021-11-14T07:13:27","slug":"nandakumar-t-g-v-ito-2021-281-taxman-259-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nandakumar-t-g-v-ito-2021-281-taxman-259-ker-hc\/","title":{"rendered":"Nandakumar T.G. v. ITO (2021) 281 Taxman 259 (Ker.) ( HC)"},"content":{"rendered":"<p>Appellate Tribunal remanded assessment order \u00a0to the Assessing Officer . The Notice\u00a0 was issued under Faceless Assessment Scheme, 2019, before the revenue Authority at Delhi . The assessee filed the writ petition stating that \u00a0the nature of case required production and explanation of various documents and Faceless Assessment in Delhi may not be satisfactory in circumstances . Court held that on an appreciation of order of Appellate Tribunal, merit was found \u00a0and accordingly notice issued under Faceless Assessment Scheme, 2019 was to be stayed . Court also directed the respondent to initiate proceedings for personal hearing by the original Assessing Officer \u00a0. (AY.\u00a0 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment \u2013 Order set aside by the Appellate Tribunal of Cochin Bench &#8211; Notice issued by the Faceless assessment unit from Delhi \u2013 Notice issued under faceless assessment Scheme was stayed- Respondent was directed to initiate proceedings for personal hearing by the original Assessing Officer .  [ 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-22550","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5RI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22550","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=22550"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22550\/revisions"}],"predecessor-version":[{"id":22551,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22550\/revisions\/22551"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22550"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22550"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22550"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}