{"id":23480,"date":"2022-01-06T11:29:47","date_gmt":"2022-01-06T05:59:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lokesh-constructions-p-ltd-v-acit-2021-437-itr-123-delhi-hc\/"},"modified":"2022-01-17T06:10:11","modified_gmt":"2022-01-17T00:40:11","slug":"lokesh-constructions-p-ltd-v-acit-2021-437-itr-123-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lokesh-constructions-p-ltd-v-acit-2021-437-itr-123-delhi-hc\/","title":{"rendered":"Lokesh Constructions P. Ltd. v. ACIT (2021) 437 ITR 123  \/  202 DTR 149\/ 321 CTR 110  (Delhi) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that since there was a variation in the declared income of the assessee, the Assessing Officer was required to issue a notice-cum-draft assessment order, in consonance with the provisions of section\u00a0144B\u00a0of the Act and the\u00a0Faceless Assessment Scheme, 2019. Accordingly, the final order under section\u00a0143(3)\u00a0read with section\u00a0143(3A)\u00a0and\u00a0(3B)\u00a0and the consequential notice of demand issued under section\u00a0156\u00a0and the notice for initiation of penalty proceedings issued under section\u00a0274\u00a0read with section\u00a0270A\u00a0were set aside. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Natural justice-Order passed without issuing notice and draft assessment order-Assessment order and consequential orders and notices are set aside [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-23480","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-66I","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23480","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=23480"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23480\/revisions"}],"predecessor-version":[{"id":24113,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23480\/revisions\/24113"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23480"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23480"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}