{"id":26536,"date":"2022-04-20T17:49:57","date_gmt":"2022-04-20T12:19:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rmsi-private-limited-v-nfac2022-440-itr-245-delhihc\/"},"modified":"2022-06-04T12:42:14","modified_gmt":"2022-06-04T07:12:14","slug":"rmsi-private-limited-v-nfac2022-440-itr-245-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rmsi-private-limited-v-nfac2022-440-itr-245-delhihc\/","title":{"rendered":"Rmsi Private Limited v. NFAC(2022) 440 ITR 245\/ 285 Taxman 708  (Delhi)(HC)"},"content":{"rendered":"<p>The Court held that in view of section\u00a0144B(9)\u00a0any assessment order not made in accordance with the procedure laid down in section\u00a0144B\u00a0would be non est. The Principal Chief Commissioner was to examine whether the National Faceless Assessment Centre would withdraw the final assessment order passed in violation of principles of natural justice and without issuing show-cause notice and draft assessment and without considering the reply and the assessee\u2019s request for a personal hearing. (AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Violation of principle of natural justice-Order passed without show cause notice and draft assessment order. Directed to file an affidavit. [S. 143(3), 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-26536","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6U0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26536","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=26536"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26536\/revisions"}],"predecessor-version":[{"id":27234,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26536\/revisions\/27234"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26536"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26536"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26536"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}