{"id":32945,"date":"2023-02-25T11:53:05","date_gmt":"2023-02-25T06:23:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/anju-jalaj-batra-v-neacc-2023-450-itr-140-delhihc\/"},"modified":"2023-02-25T11:53:05","modified_gmt":"2023-02-25T06:23:05","slug":"anju-jalaj-batra-v-neacc-2023-450-itr-140-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anju-jalaj-batra-v-neacc-2023-450-itr-140-delhihc\/","title":{"rendered":"Anju Jalaj Batra v. NEACC (2023) 450 ITR 140 (Delhi)(HC)"},"content":{"rendered":"<p>On a writ petition challenging the final assessment order passed under section\u00a0144\u00a0read with section\u00a0144B\u00a0of the\u00a0Income-tax Act, 1961\u00a0on the ground that no show-cause notice-cum-draft assessment order was issued before passing the final order, Court held that\u00a0 the provisions of section\u00a0144B\u00a0had been violated and the assessment proceeding had been completed in violation of the principles of natural justice. Consequently, the order under section\u00a0144\u00a0read with section\u00a0144B\u00a0and\u00a0 the demand notice issued under section\u00a0156\u00a0and notices for initiating penalty proceedings under sections\u00a0270A\u00a0and\u00a0271AAC(1) are\u00a0 set aside. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Violation of  principles of  natural justice-Final order passed without issuing show-cause notice-cum draft assessment order-Assessment order and consequent notices of  demand and penalty set aside. [S. 144, 156, 270A, 271AAC(1), 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-32945","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8zn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32945","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=32945"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32945\/revisions"}],"predecessor-version":[{"id":32946,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32945\/revisions\/32946"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=32945"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=32945"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=32945"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}