{"id":28506,"date":"2022-07-18T17:14:02","date_gmt":"2022-07-18T11:44:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vamsha-retail-ventures-p-ltd-v-acit-2022-444-itr-346-mad-hc\/"},"modified":"2023-01-28T11:49:21","modified_gmt":"2023-01-28T06:19:21","slug":"vamsha-retail-ventures-p-ltd-v-acit-2022-444-itr-346-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vamsha-retail-ventures-p-ltd-v-acit-2022-444-itr-346-mad-hc\/","title":{"rendered":"Vamsha Retail Ventures P. Ltd. v. ACIT (2022) 444 ITR 346 \/327 CTR 52 \/  287 Taxman 471\/ 213 DTR 331(Mad.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that though the assessee had not specifically requested for a personal hearing, the fact remained that where the books of account had to be examined for arriving at a proper conclusion, a personal hearing is mandatory. The order of assessment was not valid. Referred clarification dated July 11, 2016 bearing reference F. No. 225\/162\/2016\/ITA.II.\u00a0 Instruction No. 3 of 2018 bearing reference No. 225\/249\/2018-ITA.II dated August 20, 2019. Assessment order was set aside. Directed the Assessing Officer provide personal hearing through video conferencing. (AY.\u00a0 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3) : Assessment-Order passed without giving an opportunity of personal hearing-Order is not valid-Assessment order was set aside and directed the Assessing Officer provide personal hearing through video conferencing. [S. 143(2), 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-28506","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7pM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28506","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=28506"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28506\/revisions"}],"predecessor-version":[{"id":32208,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28506\/revisions\/32208"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28506"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28506"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28506"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}