{"id":52888,"date":"2025-04-15T21:18:11","date_gmt":"2025-04-15T15:48:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/himgiri-mining-and-projects-v-nfac2024-470-itr-91-guj-hc\/"},"modified":"2025-04-15T21:18:11","modified_gmt":"2025-04-15T15:48:11","slug":"himgiri-mining-and-projects-v-nfac2024-470-itr-91-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/himgiri-mining-and-projects-v-nfac2024-470-itr-91-guj-hc\/","title":{"rendered":"Himgiri Mining and Projects v. NFAC(2024) 470 ITR 91 (Guj) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that\u00a0 the order passed by the authority in violation of principles of natural justice without providing reasons for reopening and the draft assessment order or in other words by not following the prescribed procedure laid down in the provisions of section 144B of the Act, for faceless assessment. Accordingly the order of reassessment is not valid hence quashed. However the\u00a0 respondent\u00a0 may is given liberty\u00a0\u00a0 to\u00a0 proceed in accordance with law.\u00a0 (AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Faceless Assessment-Principle of natural justice-Reasons not provided-Reassessment is not valid-Respondent may proceed in accordance with law. [S.14B, 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-52888","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dL2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52888","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=52888"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52888\/revisions"}],"predecessor-version":[{"id":52889,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52888\/revisions\/52889"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52888"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52888"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}