{"id":42783,"date":"2024-05-16T16:58:50","date_gmt":"2024-05-16T11:28:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/aryan-education-society-v-nfac-2023-332-ctr-124-221-dtr-244-bomhc\/"},"modified":"2024-05-16T16:58:50","modified_gmt":"2024-05-16T11:28:50","slug":"aryan-education-society-v-nfac-2023-332-ctr-124-221-dtr-244-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aryan-education-society-v-nfac-2023-332-ctr-124-221-dtr-244-bomhc\/","title":{"rendered":"Aryan Education Society v. NFAC (2023) 332 CTR 124 \/ 221 DTR 244 (Bom)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that a perusal of the show-cause notice, draft assessment order as well as the final assessment order indicates that the response dt. 4<sup>th<\/sup> March, 2022 filed by assessee was not considered. Accordingly\u00a0 the\u00a0 assessment order is set aside and the matter is remanded back for fresh consideration by the AO in accordance with the provisions of s. 144B. (AY.\u00a0 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Principle of natural justice-Draft assessment order-Assessment order is set aside and the matter is remanded back for fresh consideration by the AO in accordance with the provisions of the Act. [S. 144B(1)(xiv), 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-42783","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-b83","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42783","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=42783"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42783\/revisions"}],"predecessor-version":[{"id":42784,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42783\/revisions\/42784"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42783"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42783"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}