{"id":61879,"date":"2026-07-07T11:23:11","date_gmt":"2026-07-07T05:53:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/anantula-vijay-mohan-v-dcit2025-236-ttj-312-174-taxmann-com-1002-bangtrib-2\/"},"modified":"2026-07-07T11:23:11","modified_gmt":"2026-07-07T05:53:11","slug":"anantula-vijay-mohan-v-dcit2025-236-ttj-312-174-taxmann-com-1002-bangtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anantula-vijay-mohan-v-dcit2025-236-ttj-312-174-taxmann-com-1002-bangtrib-2\/","title":{"rendered":"Anantula Vijay Mohan v. DCIT(2025) 236 TTJ 312 \/ 174 taxmann.com 1002 (Bang)(Trib)"},"content":{"rendered":"<p>Assessee being a non-resident and, therefore, an &#8220;eligible assessee&#8221; under s. 144C(15)(b), final assessment order under s. 147 passed by the AO without issuing a draft assessment order under S\u00a0 144C(1) lacked jurisdiction and was null and void. (AY. 2016-17, 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144C: Reference to dispute resolution panel-Non-resident-Draft assessment order-Validity of assessment]-Eligible assessee]-[S.144C(15)(b), 147, 148] <\/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_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61879","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g63","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61879","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=61879"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61879\/revisions"}],"predecessor-version":[{"id":61880,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61879\/revisions\/61880"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61879"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61879"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61879"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}