{"id":23482,"date":"2022-01-06T11:30:26","date_gmt":"2022-01-06T06:00:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/orissa-stevedores-ltd-v-uoi-2021437-itr-693-orissahc\/"},"modified":"2022-01-15T07:28:58","modified_gmt":"2022-01-15T01:58:58","slug":"orissa-stevedores-ltd-v-uoi-2021437-itr-693-orissahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/orissa-stevedores-ltd-v-uoi-2021437-itr-693-orissahc\/","title":{"rendered":"Orissa Stevedores Ltd. v UOI (2021)437 ITR 693  \/ 203 DTR 353\/ 321 CTR 727  (Orissa)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that the assessment order was not only in considerable variation with the figures for the earlier assessment years but was also prejudicial to the interests of the assessee. The requirement of section\u00a0144B(1)(xvi)\u00a0of providing a draft assessment order was not complied with. Assessment order and demand was set aside and directed to pass a fresh assessment order. <em>\u00a0<\/em>AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Natural justice-Draft assessment order was not passed-Assessment order and demand notice was set aside. [S. 143(3), 144B(1)(xvi), 156, 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-23482","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-66K","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23482","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=23482"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23482\/revisions"}],"predecessor-version":[{"id":24049,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23482\/revisions\/24049"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23482"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23482"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23482"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}