{"id":53056,"date":"2025-04-21T14:59:39","date_gmt":"2025-04-21T09:29:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/anuj-bakshi-v-acit-2024471-itr-446-cal-hc\/"},"modified":"2025-04-21T14:59:39","modified_gmt":"2025-04-21T09:29:39","slug":"anuj-bakshi-v-acit-2024471-itr-446-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anuj-bakshi-v-acit-2024471-itr-446-cal-hc\/","title":{"rendered":"Anuj Bakshi v. ACIT (2024)471 ITR 446 (Cal) (HC)"},"content":{"rendered":"<p>Court held that the assessee could not participate in the hearing\u00a0 due to inability to get link of video conference. The assessment order is set aside to pass a fresh speaking order after giving opportunity of hearing to the assessee.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Inability to participate in video conference-Natural justice-No fault of the assessee-Matter remanded to the Assessing Officer to pass a speaking order  after giving a reasonable opportunity of hearing. [S. 143(3), 144, 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-53056","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dNK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53056","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=53056"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53056\/revisions"}],"predecessor-version":[{"id":53057,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53056\/revisions\/53057"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53056"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53056"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}