{"id":29285,"date":"2022-08-30T10:19:23","date_gmt":"2022-08-30T04:49:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/praful-m-shah-v-nafc-2022-136-taxmann-com-295-bom-hc-editorial-notice-issued-in-slp-filed-by-assessee-praful-m-shah-v-nafc-2022-286-taxman-263-sc\/"},"modified":"2022-08-30T10:19:23","modified_gmt":"2022-08-30T04:49:23","slug":"praful-m-shah-v-nafc-2022-136-taxmann-com-295-bom-hc-editorial-notice-issued-in-slp-filed-by-assessee-praful-m-shah-v-nafc-2022-286-taxman-263-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/praful-m-shah-v-nafc-2022-136-taxmann-com-295-bom-hc-editorial-notice-issued-in-slp-filed-by-assessee-praful-m-shah-v-nafc-2022-286-taxman-263-sc\/","title":{"rendered":"Praful M. Shah v. NAFC (2022) 136 Taxmann.com 295 (Bom.)(HC) Editorial : Notice issued in SLP filed by assessee, Praful M. Shah v. NAFC (2022) 286 Taxman 263 (SC)"},"content":{"rendered":"<p>Assessee filed writ petition challenging faceless assessment order on ground that opportunity of personal hearing was not granted. High Court\u00a0 set aside assessment for de novo consideration, with a direction to concerned authority to pass assessment order and strictly comply with mandatory provisions prescribed under section 144B, considering all submissions made by assessee and also granting a personal hearing<strong>. <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Natural justice-Opportunity of hearing-High Court set aside assessment for de novo consideration, with a direction to concerned authority to pass assessment order and strictly comply with mandatory provisions prescribed under section 144B, considering all submissions made by assessee and also granting a personal hearing  [S. 143(3),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-29285","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Cl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29285","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=29285"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29285\/revisions"}],"predecessor-version":[{"id":29286,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29285\/revisions\/29286"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}