{"id":39737,"date":"2024-03-01T16:57:57","date_gmt":"2024-03-01T11:27:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rashmi-lakhotia-v-uoi-2023456-itr-320-330-ctr-648-221-dtr-376-148-taxmann-com-157-chhattisgarh-hc\/"},"modified":"2024-03-01T16:57:57","modified_gmt":"2024-03-01T11:27:57","slug":"rashmi-lakhotia-v-uoi-2023456-itr-320-330-ctr-648-221-dtr-376-148-taxmann-com-157-chhattisgarh-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rashmi-lakhotia-v-uoi-2023456-itr-320-330-ctr-648-221-dtr-376-148-taxmann-com-157-chhattisgarh-hc\/","title":{"rendered":"Rashmi Lakhotia v. UOI (2023)456 ITR 320 \/ 330 CTR 648\/ 221 DTR 376\/148 taxmann.com 157 (Chhattisgarh) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held the principles of natural justice had been violated to such extent particularly when the Act itself provided for affording an opportunity of hearing. The order under section\u00a0143(3)\u00a0read with section\u00a0144B\u00a0was quashed and set aside.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Violation of  principles of natural justice-Failure to provide requested opportunity of  personal hearing-Matter remanded to Assessing Officer. [S. 144B(7), 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-39737","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-akV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39737","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=39737"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39737\/revisions"}],"predecessor-version":[{"id":39738,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39737\/revisions\/39738"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39737"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39737"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39737"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}