{"id":22564,"date":"2021-11-14T12:53:18","date_gmt":"2021-11-14T07:23:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sds-infratech-p-ltd-v-national-faceless-assessment-centre-2021437-itr-314-281-taxman-580-delhi-hc\/"},"modified":"2021-11-14T12:53:18","modified_gmt":"2021-11-14T07:23:18","slug":"sds-infratech-p-ltd-v-national-faceless-assessment-centre-2021437-itr-314-281-taxman-580-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sds-infratech-p-ltd-v-national-faceless-assessment-centre-2021437-itr-314-281-taxman-580-delhi-hc\/","title":{"rendered":"SDS Infratech (P) Ltd. v. National Faceless Assessment Centre. (2021)437 ITR 314\/ 281 Taxman 580 (Delhi) ( HC)"},"content":{"rendered":"<p>Allowing the appeal the Court held that the assessment order had been passed \u00a0without providing fair opportunity of Video Conferencing\/Oral hearing \u00a0despite specific request being made. Matter was\u00a0 \u00a0remanded back to Assessing Officer for adjudication afresh .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment \u2013 Natural justice \u2013 Opportunity of Video Conferencing \/ oral hearing had not been provided \u2013 Matter remanded back to the Assessing Officer . [ S. 143 (3) , 144B(7) ]  <\/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-22564","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5RW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22564","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=22564"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22564\/revisions"}],"predecessor-version":[{"id":22565,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22564\/revisions\/22565"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22564"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22564"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22564"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}