{"id":29770,"date":"2022-09-11T18:54:50","date_gmt":"2022-09-11T13:24:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lkp-securities-ltd-v-dy-cit-2022-bcaj-august-p-77-bomhc\/"},"modified":"2022-09-11T18:54:50","modified_gmt":"2022-09-11T13:24:50","slug":"lkp-securities-ltd-v-dy-cit-2022-bcaj-august-p-77-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lkp-securities-ltd-v-dy-cit-2022-bcaj-august-p-77-bomhc\/","title":{"rendered":"LKP Securities Ltd v . Dy.CIT( 2022) BCAJ -August -P 77 )( Bom)(HC))"},"content":{"rendered":"<p>The assessment order was passed without giving an opportunity of personal hearing through video conference . On writ the High Court set aside the order and remanded the matters back to the Assessing Officer\u00a0 for de novo consideration\u00a0 after granting an opportunity of personal hearing and after taking into\u00a0 further submissions that the petitioner may make .\u00a0\u00a0 ( WP No. 20076 -2077 of 2022\u00a0 dt 4 -7 -2022) (AY. 2016 -17 , 2017 18 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment \u2013 Principle of natural justice \u2013 Opportunity of hearing- Personal hearing through video conference was denied \u2013 Matter remanded [ 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-29770","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Ka","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29770","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=29770"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29770\/revisions"}],"predecessor-version":[{"id":29771,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29770\/revisions\/29771"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29770"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29770"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29770"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}