{"id":58523,"date":"2026-02-16T12:30:34","date_gmt":"2026-02-16T07:00:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/awadh-kishor-singh-v-nfac-2025-344-ctr-207-248-dtr-337-171-taxmann-com-722-pathc\/"},"modified":"2026-02-16T12:30:34","modified_gmt":"2026-02-16T07:00:34","slug":"awadh-kishor-singh-v-nfac-2025-344-ctr-207-248-dtr-337-171-taxmann-com-722-pathc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/awadh-kishor-singh-v-nfac-2025-344-ctr-207-248-dtr-337-171-taxmann-com-722-pathc\/","title":{"rendered":"Awadh Kishor Singh v. NFAC (2025) 344 CTR 207 \/ 248 DTR 337 \/ 171 taxmann.com 722 ( (Pat)(HC)"},"content":{"rendered":"<p>Dismissing the writ petition the Court held that the notice under S. 148 was duly served on the registered e-mail of the assessee; Department has followed the procedure as envisaged under S. 144B; in course of faceless assessment at every stage approval from competent authorities have been obtained. It is not a case of jurisdictional error. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Reassessment-No jurisdictional error-Writ petition dismissed. [S. 148, 151, 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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-58523","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fdV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58523","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=58523"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58523\/revisions"}],"predecessor-version":[{"id":58524,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58523\/revisions\/58524"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=58523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=58523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=58523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}