{"id":39968,"date":"2024-03-16T13:03:23","date_gmt":"2024-03-16T07:33:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/map-refoils-india-ltd-v-neac-2023457-itr-618-330-ctr-303-155-taxmann-com-663-gujhc\/"},"modified":"2024-03-16T13:03:23","modified_gmt":"2024-03-16T07:33:23","slug":"map-refoils-india-ltd-v-neac-2023457-itr-618-330-ctr-303-155-taxmann-com-663-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/map-refoils-india-ltd-v-neac-2023457-itr-618-330-ctr-303-155-taxmann-com-663-gujhc\/","title":{"rendered":"MAP Refoils India Ltd. v. NEAC (2023)457 ITR 618 \/ 330 CTR 303 \/155 taxmann.com 663 (Guj)(HC)"},"content":{"rendered":"<p>Held\u00a0 that in the facts of the case no draft assessment with show-cause notice as required under section\u00a0144B(1)\u00a0and\u00a0(7)\u00a0was given to the assessee so as to enable the assessee to give an explanation for the proposed addition during the hearing before the National Faceless Assessment Centre. Order is quashed and set aside. (AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Request for personal hearing-Must be given opportunity of  personal hearing.[S,144B(7), 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-39968","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aoE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39968","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=39968"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39968\/revisions"}],"predecessor-version":[{"id":39969,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39968\/revisions\/39969"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39968"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39968"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39968"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}