{"id":24993,"date":"2022-02-21T12:49:50","date_gmt":"2022-02-21T07:19:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/floral-realcon-p-ltd-v-national-faceless-assessment-centre-2021-283-taxman-488-delhihc\/"},"modified":"2022-02-21T12:49:50","modified_gmt":"2022-02-21T07:19:50","slug":"floral-realcon-p-ltd-v-national-faceless-assessment-centre-2021-283-taxman-488-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/floral-realcon-p-ltd-v-national-faceless-assessment-centre-2021-283-taxman-488-delhihc\/","title":{"rendered":"Floral Realcon (P) Ltd. v. National Faceless Assessment Centre (2021) 283 Taxman 488 (Delhi)(HC)"},"content":{"rendered":"<p>Allowing the petition the court held that the \u00a0final assessment order\u00a0 had been passed without issuing a show-cause notice and draft assessment order, department&#8217;s action was violative of principles of natural justice and provisions of section 144B of the Act. The\u00a0 assessment order was\u00a0 set aside and matter was remanded back to Assessing Officer.\u00a0 (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Violation of principle of natural justice-Order passed without issuing show cause notice and draft assessment order-Order set aside. [S. 144B(9), 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-24993","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6v7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24993","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=24993"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24993\/revisions"}],"predecessor-version":[{"id":24994,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24993\/revisions\/24994"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24993"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24993"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24993"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}