{"id":32122,"date":"2023-01-27T14:22:14","date_gmt":"2023-01-27T08:52:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/faqir-chand-through-legal-heir-sh-kapil-muni-v-neac-2022449-itr-603-delhihc\/"},"modified":"2023-01-27T14:22:14","modified_gmt":"2023-01-27T08:52:14","slug":"faqir-chand-through-legal-heir-sh-kapil-muni-v-neac-2022449-itr-603-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/faqir-chand-through-legal-heir-sh-kapil-muni-v-neac-2022449-itr-603-delhihc\/","title":{"rendered":"Faqir Chand (Through Legal heir Sh. Kapil Muni) v. NEAC (2022)449 ITR 603 (Delhi)(HC)"},"content":{"rendered":"<p>Writ petition was filed on the ground that no opportunity was given to respond to the show-cause notice and draft assessment as legal heir of the deceased-assessee.\u00a0 Allowing the petition the Court held that the order was\u00a0 passed in violation of principles of natural justice inasmuch as the legal heir of the deceased assessee did not have a reasonable opportunity to file a reply to the show-cause notice and draft assessment order since the portal of the National E-assessment Centre was not working until the last date given for filing the reply to the show-cause notice and draft assessment order. Consequently, the final assessment order passed was set aside. Matter was remanded.(AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Violation of the principle of natural justice-Unable to  respond due  to technical glitch-Order was set aside and matter remanded.  [S. 143(3), 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-32122","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8m6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32122","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=32122"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32122\/revisions"}],"predecessor-version":[{"id":32123,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32122\/revisions\/32123"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=32122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=32122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=32122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}