{"id":22560,"date":"2021-11-14T12:50:27","date_gmt":"2021-11-14T07:20:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/renew-power-p-ltd-v-national-e-assessment-centre-delhi-2021-281-taxman-240-delhi-hc\/"},"modified":"2021-11-14T12:50:27","modified_gmt":"2021-11-14T07:20:27","slug":"renew-power-p-ltd-v-national-e-assessment-centre-delhi-2021-281-taxman-240-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/renew-power-p-ltd-v-national-e-assessment-centre-delhi-2021-281-taxman-240-delhi-hc\/","title":{"rendered":"Renew Power (P) Ltd. v. National E-Assessment Centre Delhi (2021) 281 Taxman 240 (Delhi) (HC)"},"content":{"rendered":"<p>Show Cause Notice-cum-draft assessment order dated 18-4-2021 requiring assessee to respond by 23:59 hours on 22-4-2021 was issued\u00a0 and subsequently assessment order was passed on 22-4-2021 at 14:11 hours . Allowing the petition the Court held that\u00a0 assessment order was passed prior to expiry of date given for filing response to SCN-cum-draft assessment order.\u00a0 The principle of natural justice is violated . The order was set aside. \u00a0(AY .2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment \u2013 Natural justice \u2013 Time was granted to respond to the draft assessment order and show cause notice by 23.59 hours on 22-4 -2021 \u2013 Order was passed on 22-4 -2021 at 14-11 hours \u2013 The order was quashed and directed to pass a fresh assessment order [ S.143 (3) ]  <\/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-22560","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5RS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22560","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=22560"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22560\/revisions"}],"predecessor-version":[{"id":22561,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22560\/revisions\/22561"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22560"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22560"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22560"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}