{"id":24985,"date":"2022-02-21T12:39:30","date_gmt":"2022-02-21T07:09:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/anju-jalaj-batra-v-neac-2021-283-taxman-81-delhihc\/"},"modified":"2022-02-21T12:39:30","modified_gmt":"2022-02-21T07:09:30","slug":"anju-jalaj-batra-v-neac-2021-283-taxman-81-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anju-jalaj-batra-v-neac-2021-283-taxman-81-delhihc\/","title":{"rendered":"Anju Jalaj Batra v. NEAC (2021) 283 Taxman 81 (Delhi)(HC)"},"content":{"rendered":"<p>Assessment order was passed without issuing a mandatory draft assessment order or a show cause notice to assessee. On writ the Court held that order passed without issuing a mandatory draft assessment order\u00a0 and show cause notice <strong>\u00a0<\/strong>being contrary to statutory scheme, as provided in section 144B of the Act, the\u00a0 assessment order issued under section 144, read with section 144B as well as demand notice issued under section 156 and notice for initiating penalty proceedings issued under sections 270A and 271AAC(I) were\u00a0 set aside.\u00a0 Revenue was given an opportunity to pass a fresh assessment 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-Order passed without issuing a mandatory draft  assessment order-Assessment order, notice of demand and penalty notice  was quashed-Revenue was given an opportunity to pass a fresh assessment order in accordance with law.  [S. 143(3), 156, 270A, 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-24985","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6uZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24985","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=24985"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24985\/revisions"}],"predecessor-version":[{"id":24986,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24985\/revisions\/24986"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24985"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24985"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24985"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}