{"id":30300,"date":"2022-10-19T13:19:20","date_gmt":"2022-10-19T07:49:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/chandrasekaran-ragupati-v-cbdt-2022-287-taxman-124-13-cch-317-mad-hc\/"},"modified":"2022-10-19T13:19:20","modified_gmt":"2022-10-19T07:49:20","slug":"chandrasekaran-ragupati-v-cbdt-2022-287-taxman-124-13-cch-317-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/chandrasekaran-ragupati-v-cbdt-2022-287-taxman-124-13-cch-317-mad-hc\/","title":{"rendered":"Chandrasekaran Ragupati v. CBDT (2022) 287 Taxman 124 \/ 13 CCH 317 (Mad.)(HC)"},"content":{"rendered":"<p>Assessee could not upload the documents and reply to show cause notice due to technical glitches in web portal. The AO pass the assessment order. On Writ allowing the petition the court held that<strong>\u00a0 <\/strong>\u00a0since chance of giving reply by assessee had been denied and revenue had not waited till technical glitches were resolved, assessment order passed was in violation of natural justice and same was\u00a0 set aside (AY.\u00a0 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Natural justice-Opportunity of hearing-Technical glitches in web portal-Failure to up load the documents-Order was set aside. [S. 143(3), 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-30300","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7SI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30300","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=30300"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30300\/revisions"}],"predecessor-version":[{"id":30301,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30300\/revisions\/30301"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}