{"id":39397,"date":"2024-02-21T12:54:25","date_gmt":"2024-02-21T07:24:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bengal-assam-company-ltd-v-nfac-2023-295-taxman-45-delhihc\/"},"modified":"2024-02-21T12:54:25","modified_gmt":"2024-02-21T07:24:25","slug":"bengal-assam-company-ltd-v-nfac-2023-295-taxman-45-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bengal-assam-company-ltd-v-nfac-2023-295-taxman-45-delhihc\/","title":{"rendered":"Bengal &#038; Assam Company Ltd. v. NFAC (2023) 295 Taxman 45 (Delhi)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>The Assessing Officer passed best judgment assessment order\u00a0 by issuing a statutory show cause notices to assessee at e-mail address which was not in use. On writ High Court quashed the assessment order and\u00a0 the Assessing Officer is\u00a0\u00a0 given liberty to pass fresh assessment order after issuance of a formal show cause notice at correct e-mail address.\u00a0 (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144 : Best judgment assessment-\tNotice issued in a email address  which is not in use-Order is set aside-Directed to pass a fresh assessment order  after issuance oof a formal show cause notice at correct e-mail address. [S. 147, 148,  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-39397","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-afr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39397","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=39397"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39397\/revisions"}],"predecessor-version":[{"id":39398,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39397\/revisions\/39398"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39397"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39397"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39397"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}