{"id":47438,"date":"2024-10-31T09:12:18","date_gmt":"2024-10-31T03:42:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/de-diamond-electric-india-pvt-ltd-v-nfac-2024465-itr-626-delhihc\/"},"modified":"2024-10-31T09:12:18","modified_gmt":"2024-10-31T03:42:18","slug":"de-diamond-electric-india-pvt-ltd-v-nfac-2024465-itr-626-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/de-diamond-electric-india-pvt-ltd-v-nfac-2024465-itr-626-delhihc\/","title":{"rendered":"De Diamond Electric India Pvt. Ltd. v. NFAC (2024)465 ITR 626 (Delhi)(HC)"},"content":{"rendered":"<p>\u00a0The Assessing Officer passed the final assessment order under section\u00a0144\u00a0read with section\u00a0144C(3)\u00a0and section\u00a0144B\u00a0of the Income-tax Act, 1961, while the assessee\u2019s objections section\u00a0144C(2)(b)(ii)\u00a0against the draft assessment order were sub-judice before the Dispute Resolution Panel, on a writ petition allowing the petition, that the final order of assessment, the consequent notices of demand and penalty were set aside giving liberty to the Department to pass a fresh assessment order on receipt of direction from the Dispute Resolution Panel.\u00a0 (AY.2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144C : Reference to dispute resolution panel-Eligible Assessee-Draft assessment order-Final assessment order passed while assessee\u2019s objections against draft assessment order sub-judice before Dispute Resolution Panel-Assessment order, notices of demand and penalty set aside-Assessing Officer is directed to pass  fresh order in accordance with directions from Dispute Resolution Panel. [S. 144, 144B, 144C(2)(b)(ii), 144C(3), 156, 270A, 274, 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-47438","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cl8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47438","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=47438"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47438\/revisions"}],"predecessor-version":[{"id":47439,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47438\/revisions\/47439"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47438"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47438"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47438"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}