{"id":26665,"date":"2022-04-27T12:40:26","date_gmt":"2022-04-27T07:10:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/golden-tobacco-ltd-v-nfac-2022-284-taxman-292-bom-hc\/"},"modified":"2022-07-09T06:04:21","modified_gmt":"2022-07-09T00:34:21","slug":"golden-tobacco-ltd-v-nfac-2022-284-taxman-292-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/golden-tobacco-ltd-v-nfac-2022-284-taxman-292-bom-hc\/","title":{"rendered":"Golden Tobacco Ltd. v. NFAC (2022) 442 ITR 204\/284 Taxman 292 (Bom.)(HC)"},"content":{"rendered":"<p>NFAC passed a final assessment order against assessee without issuing a show-cause notice in form of draft assessment order to provide an opportunity of hearing to assessee, which was mandatory requirement for faceless assessment under section 144B(1)(xvi) of the Act. On writ allowing the petition the Court held that\u00a0\u00a0 assessment order being in violation of procedure laid down under section 144B was to be quashed and matter was to be remanded. \u00a0(AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Natural Justice-Order passed without issuing show cause notice and draft assessment order-Order was quashed and set aside. [S. 143(3), 144B(1)(xvi), 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-26665","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6W5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26665","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=26665"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26665\/revisions"}],"predecessor-version":[{"id":28217,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26665\/revisions\/28217"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26665"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26665"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}