{"id":30034,"date":"2022-10-03T17:46:32","date_gmt":"2022-10-03T12:16:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/omkar-nath-v-nfac-2022-446-itr-337-287-taman-108-delhihc\/"},"modified":"2022-10-03T17:46:32","modified_gmt":"2022-10-03T12:16:32","slug":"omkar-nath-v-nfac-2022-446-itr-337-287-taman-108-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/omkar-nath-v-nfac-2022-446-itr-337-287-taman-108-delhihc\/","title":{"rendered":"Omkar Nath v. NFAC (2022) 446 ITR 337 \/ 287 Taman 108 (Delhi)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that the provisions of section\u00a0144B(7)(vii)\u00a0applied to the assessee. Therefore, the assessment order passed under section\u00a0143(3)\u00a0read with section\u00a0144B,the notice of demand issued under section\u00a0156\u00a0and the notice issued for initiation of penalty proceedings under section\u00a0270A\u00a0were set aside. The Assessing Officer was at liberty to proceed in accordance with law. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Variation in income prejudicial to assessee-Failure to provide requested opportunity of  personal hearing-Assessment order and consequent notices set aside. [S. 143(3), 144B(7)(vii), 156, 270A, 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-30034","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Oq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30034","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=30034"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30034\/revisions"}],"predecessor-version":[{"id":30035,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30034\/revisions\/30035"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30034"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30034"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30034"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}