{"id":28259,"date":"2022-07-09T14:57:05","date_gmt":"2022-07-09T09:27:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/multiplier-brand-solutions-pvt-ltd-v-ito-2022-442-itr-202-bom-hc\/"},"modified":"2023-08-24T06:52:22","modified_gmt":"2023-08-24T01:22:22","slug":"multiplier-brand-solutions-pvt-ltd-v-ito-2022-442-itr-202-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/multiplier-brand-solutions-pvt-ltd-v-ito-2022-442-itr-202-bom-hc\/","title":{"rendered":"Multiplier Brand Solutions Pvt. Ltd. v. ITO (2022) 442 ITR 202 (Bom.)(HC).Editorial: Add. CIT v. Multiplier Brand Solutions Pvt. Ltd. (2023)453 ITR 233 (SC) , order of High Court is  modified and matter remanded to  the Assessing Officer ."},"content":{"rendered":"<p>The assessment order was passed without issuing the draft assessment order as required under section\u00a0144B(1)(xvi)(b). According to the affiant, under section\u00a0144B(1)(xvi)(b)\u00a0it was not mandatory and it was not indicated by the risk unit since the issue of draft assessment order fell within the purview of the risk unit. On a writ\u00a0 the Court held that \u00a0\u00a0there had been non-compliance with the mandatory procedure laid down under section\u00a0144B\u00a0and hence the assessment order was non est. Therefore, the assessment order and the consequent demand and penalty notices were quashed and set aside. The matter was remitted back to act in accordance with law.\u00a0 Matter remanded.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Final order passed without issuing draft assessment order-Matter remanded. [S. 144B(1)(xvib), 156, 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-28259","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7lN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28259","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=28259"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28259\/revisions"}],"predecessor-version":[{"id":35439,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28259\/revisions\/35439"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28259"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28259"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}