{"id":23513,"date":"2022-01-09T06:27:08","date_gmt":"2022-01-09T00:57:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sams-facilities-management-p-ltd-v-national-faceless-assessment-centre-2021-282-taxman-487-delhi-hc\/"},"modified":"2022-01-09T06:27:08","modified_gmt":"2022-01-09T00:57:08","slug":"sams-facilities-management-p-ltd-v-national-faceless-assessment-centre-2021-282-taxman-487-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sams-facilities-management-p-ltd-v-national-faceless-assessment-centre-2021-282-taxman-487-delhi-hc\/","title":{"rendered":"Sams Facilities Management (P) Ltd. v. National Faceless Assessment Centre (2021) 282 Taxman 487 (Delhi) (HC)"},"content":{"rendered":"<p>High court held that the \u00a0assessment order was passed without issuing a draft assessment order and variation made in declared income was carried out without issuance of a show-cause notice, since, there being violation of principles of natural justice as well as mandatory procedure prescribed under faceless assessment scheme, assessment order was set aside. Matter remanded. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Natural justice-Draft assessment order  was not issued-Matter remanded. [S. 144B(1) (xvi) (b), 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-23513","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-67f","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23513","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=23513"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23513\/revisions"}],"predecessor-version":[{"id":23514,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23513\/revisions\/23514"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23513"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23513"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}