{"id":54652,"date":"2025-06-02T16:17:13","date_gmt":"2025-06-02T10:47:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/adarsh-developers-v-dy-cit-2025-472-itr-765-158-taxmann-com-81-karnhc\/"},"modified":"2025-06-02T16:17:13","modified_gmt":"2025-06-02T10:47:13","slug":"adarsh-developers-v-dy-cit-2025-472-itr-765-158-taxmann-com-81-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/adarsh-developers-v-dy-cit-2025-472-itr-765-158-taxmann-com-81-karnhc\/","title":{"rendered":"Adarsh Developers v. Dy. CIT (2025) 472 ITR 765 \/ 158 taxmann.com 81 (Karn)(HC)"},"content":{"rendered":"<p>Dismissing the writ the Court held that the appeal and rectification is application filed by the assessee hence\u00a0 writ is not maintainable. \u00a0Notices issued under section 143(2) by Addl. Commissioner, NAFAC instead of jurisdictional Assessing Officer to assessee under Central Charge were valid. <em>(<\/em>AY.2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Jurisdiction of Assessing Officer-Territorial Jurisdiction- Additional Commissioner of National Faceless Assessment Centre Vested with Jurisdiction to issue notice-  Appeal and rectification application filed- Writ is not maintainable.  [S.119(2), 120,  124 (2), 143(2) 154, 246A, General Clauses Act, 1897, S. 24, 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-54652","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-edu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54652","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=54652"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54652\/revisions"}],"predecessor-version":[{"id":54653,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54652\/revisions\/54653"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54652"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54652"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}