{"id":22574,"date":"2021-11-14T13:00:17","date_gmt":"2021-11-14T07:30:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ycd-industries-v-national-faceless-assessment-centre-delhi-2021437-itr-119-202-dtr-146-321-ctr-106-281-taxman-475-delhi-hc\/"},"modified":"2021-11-14T13:00:17","modified_gmt":"2021-11-14T07:30:17","slug":"ycd-industries-v-national-faceless-assessment-centre-delhi-2021437-itr-119-202-dtr-146-321-ctr-106-281-taxman-475-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ycd-industries-v-national-faceless-assessment-centre-delhi-2021437-itr-119-202-dtr-146-321-ctr-106-281-taxman-475-delhi-hc\/","title":{"rendered":"YCD Industries v. National Faceless Assessment Centre, Delhi . (2021)437 ITR 119\/ 202 DTR 146\/ 321 CTR 106\/ 281 Taxman 475 (Delhi) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that an assessment order making some variations to income as offered by assessee without passing draft assessment order and affording opportunity of hearing to assessee\u00a0 was\u00a0 set aside \u00a0(AY.\u00a0 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment \u2013Natural justice \u2013 Order passed making some variations without passing draft assessment order and affording opportunity of hearing-   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-22574","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5S6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22574","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=22574"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22574\/revisions"}],"predecessor-version":[{"id":22575,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22574\/revisions\/22575"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22574"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22574"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22574"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}