{"id":22693,"date":"2021-11-17T16:30:46","date_gmt":"2021-11-17T11:00:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rkkr-foundation-v-national-faceless-assessment-centre-2021-436-itr-49-282-taxman-76-delhi-hc\/"},"modified":"2021-11-17T16:30:46","modified_gmt":"2021-11-17T11:00:46","slug":"rkkr-foundation-v-national-faceless-assessment-centre-2021-436-itr-49-282-taxman-76-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rkkr-foundation-v-national-faceless-assessment-centre-2021-436-itr-49-282-taxman-76-delhi-hc\/","title":{"rendered":"RKKR Foundation v. National Faceless Assessment Centre. (2021) 436 ITR 49 \/ 282 Taxman 76 (Delhi) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that the\u00a0\u00a0 final order was passed before disposal of request for grant of time to file objections to draft assessment order.\u00a0 Order and notice was quashed. The National Faceless Assessment Centre could pass a fresh order in terms of the provisions of clauses\u00a0(vii)\u00a0to\u00a0(ix)\u00a0of section\u00a0144B\u00a0after giving an opportunity of hearing to the assessee, qua the show-cause notice-cum-draft assessment order. (AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Natural justice-Final assessment order was passed before disposal of request for grant of time to file objections to draft assessment order-Order and notice was quashed.  [S. 143(3) 156, 270A, 274, 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-22693","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5U1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22693","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=22693"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22693\/revisions"}],"predecessor-version":[{"id":22694,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22693\/revisions\/22694"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22693"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22693"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}