{"id":25003,"date":"2022-02-21T12:54:01","date_gmt":"2022-02-21T07:24:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ramprastha-buildwell-p-ltd-v-neac-2021-283-taxman-235-delhihc\/"},"modified":"2022-02-21T12:54:01","modified_gmt":"2022-02-21T07:24:01","slug":"ramprastha-buildwell-p-ltd-v-neac-2021-283-taxman-235-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ramprastha-buildwell-p-ltd-v-neac-2021-283-taxman-235-delhihc\/","title":{"rendered":"Ramprastha Buildwell (P.) Ltd. v. NEAC (2021) 283 Taxman 235 (Delhi)(HC)"},"content":{"rendered":"<p>Assessment order was passed without granting an opportunity of filing objections against notices-cum-draft assessment orders as State of Delhi was under lockdown due to second wave of Covid-19 Pandemic between date of notices and date by which replies had to be filed. On writ High Court set aside the matter and remanded back to Assessing Officer for taking appropriate steps in accordance with law. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Violation of principle of natural justice-Without affording personal hearing-COVID-19-Order was set aside  and remanded back  for adjudication a fresh. [S. 143(3), 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-25003","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6vh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25003","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=25003"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25003\/revisions"}],"predecessor-version":[{"id":25004,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25003\/revisions\/25004"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25003"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25003"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}