The\u00a0 assessment of the appellant was completed denying the exemption u\/s. 2(15) of the Act. The assessee challenged the assessment order by filing writ petition and contended that the Assessment Authorities had not issued a notice calling\u00a0 upon the petitioner to show cause as to why the assessment should not be completed as per the draft assessment order. Allowing the petition the Court set aside the order of assessment and\u00a0 directed to pass assessment order by following due procedure as contemplated under section 144B of the Act\u00a0 and giving an opportunity of hearing through video-Conferencing. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 144B : Faceless Assessment-Natural justice-Failure to issue show cause notice and draft assessment order-Order was quashed and set aside-Directed to pass assessment order by following due procedure as contemplated under section 144B of the Act and giving an opportunity of hearing through video-Conferencing. [S. 2(15), 12A,144, 148, 156, 222, 232, 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-26673","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Wd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26673","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=26673"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26673\/revisions"}],"predecessor-version":[{"id":26674,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26673\/revisions\/26674"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26673"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26673"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26673"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}