{"id":23509,"date":"2022-01-09T06:25:28","date_gmt":"2022-01-09T00:55:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ramtech-consulting-v-national-e-assessment-centre-2021-282-taxman-37-delhi-hc\/"},"modified":"2022-01-09T06:25:28","modified_gmt":"2022-01-09T00:55:28","slug":"ramtech-consulting-v-national-e-assessment-centre-2021-282-taxman-37-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ramtech-consulting-v-national-e-assessment-centre-2021-282-taxman-37-delhi-hc\/","title":{"rendered":"Ramtech Consulting v. National E-assessment Centre (2021) 282 Taxman 37 (Delhi) (HC)"},"content":{"rendered":"<p>Allowing the appeal the Court held that the draft assessment order had been passed without issuance of a show cause notice as mandated by section 143(3A)\/144B, same was to be set as and matter was to be remanded back to Assessing Officer for passing a fresh assessment order under section 143(3) read with sections 144B and 144C after giving a show cause notice to assessee under section 144B(1)(xvi) of the Act. Matter remanded.\u00a0 (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Natural justice-Draft assessment order-Order was passed without issuing the show cause notice-Order was set aside. [S.143(3A,, 144B(1) (xvi), 144C, 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-23509","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-67b","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23509","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=23509"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23509\/revisions"}],"predecessor-version":[{"id":23510,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23509\/revisions\/23510"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23509"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23509"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23509"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}