{"id":37432,"date":"2023-09-07T15:09:38","date_gmt":"2023-09-07T09:39:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/add-cit-v-tatwajnana-vidyapeeth-2023-453-itr-217-sc-editorial-tatwajnana-vidyapeeth-v-add-cit-bomhc-wp-no-1275-of-2021-dt-16-9-2021-affirmed\/"},"modified":"2023-09-07T15:09:38","modified_gmt":"2023-09-07T09:39:38","slug":"add-cit-v-tatwajnana-vidyapeeth-2023-453-itr-217-sc-editorial-tatwajnana-vidyapeeth-v-add-cit-bomhc-wp-no-1275-of-2021-dt-16-9-2021-affirmed","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/add-cit-v-tatwajnana-vidyapeeth-2023-453-itr-217-sc-editorial-tatwajnana-vidyapeeth-v-add-cit-bomhc-wp-no-1275-of-2021-dt-16-9-2021-affirmed\/","title":{"rendered":"Add. CIT v. Tatwajnana Vidyapeeth (2023) 453 ITR 217 (SC) Editorial : Tatwajnana Vidyapeeth v. Add. CIT (Bom)(HC) (WP.No. 1275 of 2021 dt. 16-9-2021), affirmed."},"content":{"rendered":"<p>On a writ petition against an order of assessment under section\u00a0144B\u00a0of the\u00a0Income-tax Act, 1961, the High Court declared the assessment order non est for failure to follow the procedure as provided in sub-section (9) of section\u00a0144B\u00a0of the Act, but leaving it open to the Department to take steps as advised in accordance with law. The Department filed a petition for special leave to appeal to the Supreme Court. During the pendency of the petition, and pursuant to the liberty reserved by the High Court, fresh proceedings were initiated against the assessee.\u00a0 SLP of Revenue dismissed, in view of the subsequent development with liberty to the Department to revive the special leave petition in case of difficulty or if the necessity arose.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Failure to follow procedure-Order declared non-est-liberty is given to the Department to revive the special leave petition in case of difficulty or if the necessity arose. [S. 144B(9), Art. 136, 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-37432","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9JK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37432","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=37432"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37432\/revisions"}],"predecessor-version":[{"id":37433,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37432\/revisions\/37433"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37432"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37432"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}