{"id":52300,"date":"2025-03-24T12:35:29","date_gmt":"2025-03-24T07:05:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nabiul-industrial-metal-p-ltd-v-ito-2024-115-itr-81snkoltrib\/"},"modified":"2025-03-24T12:35:29","modified_gmt":"2025-03-24T07:05:29","slug":"nabiul-industrial-metal-p-ltd-v-ito-2024-115-itr-81snkoltrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nabiul-industrial-metal-p-ltd-v-ito-2024-115-itr-81snkoltrib\/","title":{"rendered":"Nabiul Industrial Metal P. Ltd. v. ITO (2024) 115 ITR 81(SN)(Kol)(Trib)"},"content":{"rendered":"<p>The assessee raised an additional ground that the National Faceless Assessment Centre had erred in assuming jurisdiction under section\u00a0151A\u00a0read with section\u00a0144B\u00a0since they were not empowered to make assessment in a faceless manner prior to March 29, 2022.\u00a0 Tribunal held that the show-cause notice issued on March 28, 2022 was digitally signed showing the date of March 29, 2022 at 00:20:37 IST whereas the assessee is\u00a0 directed to give explanation before March 29, 2022.\u00a0 The Assessing Officer\u2019s assumption of jurisdiction prior to March 29, 2022 is\u00a0 without authority.(AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Additional ground-Cash credits-Information  from Investigation wing-Direction  to give  explanation before 29-3-2022-Assessment order assed without jurisdiction-Assessment order is invalid.[S. 68, 147, 148, 151A] <\/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-52300","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dBy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52300","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=52300"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52300\/revisions"}],"predecessor-version":[{"id":52301,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52300\/revisions\/52301"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}