{"id":48578,"date":"2024-12-01T10:12:39","date_gmt":"2024-12-01T04:42:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dinesh-kumar-bansal-v-uoi-2024467-itr-61-phhc\/"},"modified":"2024-12-01T10:12:39","modified_gmt":"2024-12-01T04:42:39","slug":"dinesh-kumar-bansal-v-uoi-2024467-itr-61-phhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dinesh-kumar-bansal-v-uoi-2024467-itr-61-phhc\/","title":{"rendered":"Dinesh Kumar Bansal v. UOI (2024)467 ITR 61 (P&#038;H)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that the notice under section\u00a0148\u00a0issued by the jurisdictional Assessing Officer and the proceedings initiated thereafter, without conducting the faceless assessment as envisaged under section\u00a0144B\u00a0were contrary to the statutory provisions and without jurisdiction and hence were unjustified giving liberty to proceed following the procedure as laid down under the Act, the notice issued by the jurisdictional Assessing Officer under section\u00a0148\u00a0and the consequential orders were set aside. Followed, Jasjit Singh v. UOI (2024) 467 ITR 52 (P&amp; H)(HC)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Notice-Faceless Assessment-Notice issued by jurisdictional Assessing Officer-Contravention of statutory provisions prescribed for Faceless Assessment-Notice and consequential orders without jurisdiction and set aside. [S.119, 120, 144B(7), 144B(8) 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-48578","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cDw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48578","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=48578"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48578\/revisions"}],"predecessor-version":[{"id":48579,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48578\/revisions\/48579"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48578"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48578"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48578"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}