{"id":24983,"date":"2022-02-21T12:38:40","date_gmt":"2022-02-21T07:08:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/akashganga-infraventures-india-ltd-v-nfac-2021-283-taxman-37-delhi-hc\/"},"modified":"2022-12-16T05:53:24","modified_gmt":"2022-12-16T00:23:24","slug":"akashganga-infraventures-india-ltd-v-nfac-2021-283-taxman-37-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/akashganga-infraventures-india-ltd-v-nfac-2021-283-taxman-37-delhi-hc\/","title":{"rendered":"Akashganga Infraventures India Ltd. v. NFAC (2021) 283 Taxman 37\/ (2022)448 ITR 729 (Delhi)(HC)  (Delhi) (HC)"},"content":{"rendered":"<p>Assessment order was passed without issue of show cause notice and draft assessment order. On writ the Court held that there was a blatant violation of principles of natural justice as well as mandatory procedure prescribed in Faceless Assessment Scheme. The assessment order, notice of demand and notice of penalty \u00a0were \u00a0set aside and matter was remanded back to Assessing Officer \u00a0who shall issue a draft assessment order and thereafter pass a reasoned order in accordance with law. (AY. \u00a02018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Violation of  principle of natural justice-Issue of show cause notice and draft assessment order is mandatory-Assessment order, notice of demand and penalty notice  was quashed-Matter was  remanded back to Assessing Officer, who shall issue a draft assessment order and thereafter pass a reasoned order in accordance with law.  [S. 143(3), 144B(7),  156, 271AAC, 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-24983","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6uX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24983","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=24983"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24983\/revisions"}],"predecessor-version":[{"id":31291,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24983\/revisions\/31291"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24983"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24983"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}