{"id":22572,"date":"2021-11-14T12:59:03","date_gmt":"2021-11-14T07:29:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/toplight-corporate-management-p-ltd-v-national-faceless-assessment-central-del-2021-281-taxman-451-delhi-hc\/"},"modified":"2021-11-14T12:59:03","modified_gmt":"2021-11-14T07:29:03","slug":"toplight-corporate-management-p-ltd-v-national-faceless-assessment-central-del-2021-281-taxman-451-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/toplight-corporate-management-p-ltd-v-national-faceless-assessment-central-del-2021-281-taxman-451-delhi-hc\/","title":{"rendered":"Toplight Corporate Management (P) Ltd v. National Faceless Assessment Central, Del. (2021) 281 Taxman 451 (Delhi) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that the assessment order was passed without issuing show cause notice-cum-draft assessment on assessee in Faceless Assessment proceedings, same would be in violation of section 144B \u00a0of the Act Therefore, \u00a0assessment order \u00a0notice of demand issued under section 156 and notice for initiation of penalty proceedings issued under sections 270A and 271AAC(1) were set aside\u00a0 (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment \u2013 Natural justice -Order was passed without issuing show cause notice-cum-draft assessment- Order was set aside [ S.143 (3) 156, 270A ,271AAC,  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-22572","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5S4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22572","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=22572"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22572\/revisions"}],"predecessor-version":[{"id":22573,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22572\/revisions\/22573"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22572"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}