{"id":23478,"date":"2022-01-06T11:28:59","date_gmt":"2022-01-06T05:58:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lemon-tree-hotels-limited-v-national-faceless-asst-centre-2021-437-itr-111-delhi-hc\/"},"modified":"2022-01-06T11:28:59","modified_gmt":"2022-01-06T05:58:59","slug":"lemon-tree-hotels-limited-v-national-faceless-asst-centre-2021-437-itr-111-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lemon-tree-hotels-limited-v-national-faceless-asst-centre-2021-437-itr-111-delhi-hc\/","title":{"rendered":"Lemon Tree Hotels Limited v. National Faceless Asst. Centre (2021) 437 ITR 111 (Delhi) (HC)"},"content":{"rendered":"<p>On writ the court stayed the operation of the order passed under section\u00a0143(3)\u00a0read with section\u00a0144B\u00a0and the consequential notices of demand issued under section\u00a0156\u00a0and for initiation of penalty proceedings under section\u00a0274\u00a0read with section\u00a0270A\u00a0on the grounds that the Department did not inform whether steps under sub-clause (h) of section\u00a0144B(7)(xii)\u00a0had been taken.(AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Natural justice-Personal hearing was not granted-Assessment  order and subsequent notices were stayed. [S. 143 (3), 144B(7), 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-23478","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-66G","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23478","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=23478"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23478\/revisions"}],"predecessor-version":[{"id":23479,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23478\/revisions\/23479"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23478"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23478"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}