{"id":38896,"date":"2024-02-02T14:10:46","date_gmt":"2024-02-02T08:40:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-rinku-r-rai-2023454-itr-35-293-taxman-689-sc-editorial-rinku-r-rai-v-ito-2023-454-itr-33bomhc\/"},"modified":"2024-02-02T14:10:46","modified_gmt":"2024-02-02T08:40:46","slug":"ito-v-rinku-r-rai-2023454-itr-35-293-taxman-689-sc-editorial-rinku-r-rai-v-ito-2023-454-itr-33bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-rinku-r-rai-2023454-itr-35-293-taxman-689-sc-editorial-rinku-r-rai-v-ito-2023-454-itr-33bomhc\/","title":{"rendered":"ITO v. Rinku R. Rai (2023)454 ITR 35\/ 293 Taxman 689 (SC) Editorial: Rinku R. Rai v. ITO (2023) 454 ITR 33(Bom)(HC)"},"content":{"rendered":"<p>On a writ petition challenging the assessment order as in violation of the provisions of section\u00a0144B\u00a0of the\u00a0Income-tax Act, 1961\u00a0on the ground that it had been passed without issuing a draft assessment order as envisaged in section\u00a0144B(1)(xvi)\u00a0 of the Act. SLP of Revenue is dismissed. (AY 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Draft assessment order-Failure to serve copy of  draft assessment order-Assessment invalid-SLP of Revenue is dismissed. [S. 144B(1)(xvi)  Art. 136] <\/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-38896","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a7m","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38896","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=38896"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38896\/revisions"}],"predecessor-version":[{"id":38897,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38896\/revisions\/38897"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38896"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38896"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38896"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}