{"id":39401,"date":"2024-02-21T12:55:40","date_gmt":"2024-02-21T07:25:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bangabasi-collage-v-uoi-2023-295-taxman-727-cal-hc\/"},"modified":"2024-08-31T16:36:50","modified_gmt":"2024-08-31T11:06:50","slug":"bangabasi-collage-v-uoi-2023-295-taxman-727-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bangabasi-collage-v-uoi-2023-295-taxman-727-cal-hc\/","title":{"rendered":"Bangabasi Collage v. UOI (2023) 295 Taxman 727 \/ (2024) 462 ITR 93 (Cal.)(HC)"},"content":{"rendered":"<p>The Assessing Officer\u00a0 has passed the assessment order making addition under section 68 of the Act. On writ it was contended that video conference facility was not provided. Allowing the petition the Court held\u00a0 for technical fault\u00a0 thee assessee could not be made to suffer, matter was to be remanded to Assessing Officer to pass fresh assessment order after giving opportunity of hearing to assessee by video conferencing. \u00a0Circular No. 14 (XL-35), dated 11-4-1995.(AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Principle of natural justice-Video conference not provided-Matter remanded to Assessing Officer to pass fresh assessment order after giving opportunity of hearing to assessee by video conferencing. [S. 68,  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-39401","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-afv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39401","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=39401"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39401\/revisions"}],"predecessor-version":[{"id":45713,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39401\/revisions\/45713"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}