{"id":23991,"date":"2022-01-13T14:34:49","date_gmt":"2022-01-13T09:04:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lokesh-constructions-p-ltd-v-acit-2021-202-dtr-149-delhihc\/"},"modified":"2022-01-13T14:34:49","modified_gmt":"2022-01-13T09:04:49","slug":"lokesh-constructions-p-ltd-v-acit-2021-202-dtr-149-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lokesh-constructions-p-ltd-v-acit-2021-202-dtr-149-delhihc\/","title":{"rendered":"Lokesh Constructions (P) Ltd v. ACIT (2021) 202 DTR 149 (Delhi)(HC)"},"content":{"rendered":"<p><em>Allowing the petition the Court held that since there was a variation in the declared income, the respondent was required to issue a show cause notice-cum-draft assessment order, in consonance with the provisions of Section 144B and the Faceless Assessment Scheme, 2019. Accordingly the\u00a0 assessment order, and the consequential notices issued, i.e., notice of demand issued under Section 156, and notice for initiation of penalty proceedings issued under Section 274 read with Section 270A, are set aside.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment \u2013Natural justice \u2013 Failure to issue show cause notice and draft assessment order  as per faceless assessment scheme 2019 \u2013 Assessment order  and consequential notices are set side . [ S. 156, 274 , Art , 226 ] S. 144B : Faceless Assessment \u2013Natural justice \u2013 Failure to issue show cause notice and draft assessment order  as per faceless assessment scheme 2019 \u2013 Assessment order  and consequential notices are set side . [ S. 156, 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-23991","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6eX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23991","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=23991"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23991\/revisions"}],"predecessor-version":[{"id":23992,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23991\/revisions\/23992"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23991"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}