{"id":26836,"date":"2022-05-04T21:41:11","date_gmt":"2022-05-04T16:11:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dar-housing-ltd-v-neac-2022-441-itr-685-284-taxman-55-delhihc\/"},"modified":"2022-05-04T21:41:11","modified_gmt":"2022-05-04T16:11:11","slug":"dar-housing-ltd-v-neac-2022-441-itr-685-284-taxman-55-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dar-housing-ltd-v-neac-2022-441-itr-685-284-taxman-55-delhihc\/","title":{"rendered":"Dar Housing Ltd. v. NEAC (2022) 441 ITR 685 \/ 284 Taxman 55 \/ (Delhi)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held\u00a0 that the\u00a0 assessment order had been passed without affording opportunity of hearing to assessee though assessee had sought for a personal hearing, since section 144B(7) provides for a personal hearing, impugned assessment order was set aside and matter was remanded back to Assessing Officer to pass reasoned order in accordance with law. \u00a0(AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Personal hearing-Order passed without giving an opportunity of personal hearing-Order was set aside-Directed to pass reasoned order in accordance with law.[S.  143(3), 143(3A), 143(3B),  144B(7), 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-26836","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6YQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26836","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=26836"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26836\/revisions"}],"predecessor-version":[{"id":26837,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26836\/revisions\/26837"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26836"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26836"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26836"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}