{"id":42466,"date":"2024-05-04T16:08:04","date_gmt":"2024-05-04T10:38:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/devendran-coal-international-p-ltd-v-nfac-2024-296-taxman-417-madhc\/"},"modified":"2024-05-04T16:08:04","modified_gmt":"2024-05-04T10:38:04","slug":"devendran-coal-international-p-ltd-v-nfac-2024-296-taxman-417-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/devendran-coal-international-p-ltd-v-nfac-2024-296-taxman-417-madhc\/","title":{"rendered":"Devendran Coal International (P.) Ltd. v. NFAC (2024) 296 Taxman 417 (Mad)(HC)"},"content":{"rendered":"<p>No draft assessment order has been passed by the AO as contemplated u\/s.144B. There is a material violation of the procedure prescribed u\/s.144B. Consequently, the case is remitted back to the AO to pass a fresh order on merits following the law within six months. \u00a0(AY. 2017-18) <strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.144B: Faceless assessment-Assessment order passed without issuing draft assessment order, matter remitted to pass a fresh order per law.[S. 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-42466","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-b2W","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42466","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=42466"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42466\/revisions"}],"predecessor-version":[{"id":42467,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42466\/revisions\/42467"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42466"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42466"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42466"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}