{"id":32961,"date":"2023-02-25T11:56:19","date_gmt":"2023-02-25T06:26:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rmsi-pvt-ltd-v-nfac-2023-450-itr-293-290-taxman-383-delhihc\/"},"modified":"2023-02-25T11:56:19","modified_gmt":"2023-02-25T06:26:19","slug":"rmsi-pvt-ltd-v-nfac-2023-450-itr-293-290-taxman-383-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rmsi-pvt-ltd-v-nfac-2023-450-itr-293-290-taxman-383-delhihc\/","title":{"rendered":"RMSI Pvt. Ltd. v. NFAC (2023) 450 ITR 293 \/ 290 Taxman 383 (Delhi)(HC)"},"content":{"rendered":"<p>Allowing the writ petition the Court held that\u00a0since the order was passed without issuing a show-cause notice or a draft assessment order as mandated under section\u00a0144B(1)(xvi)(b)\u00a0and gave liberty to the National Faceless Assessment Centre to issue a show-cause notice or draft assessment order to the assessee and thereafter, to continue the proceedings in accordance with law. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Principle of natural justice-Violation of statutory condition-Assessment order set aside-liberty to proceed in accordance with law granted after issuing show-cause notice-cum draft assessment order.  [S. 143(3), 144B(1)(xvi)(b), 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-32961","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8zD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32961","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=32961"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32961\/revisions"}],"predecessor-version":[{"id":32962,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32961\/revisions\/32962"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=32961"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=32961"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=32961"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}