{"id":60107,"date":"2026-06-05T07:49:56","date_gmt":"2026-06-05T02:19:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/maheshkumar-bhagvandas-patel-v-ito-2025-482-itr-840-gujhc\/"},"modified":"2026-06-05T07:49:56","modified_gmt":"2026-06-05T02:19:56","slug":"maheshkumar-bhagvandas-patel-v-ito-2025-482-itr-840-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/maheshkumar-bhagvandas-patel-v-ito-2025-482-itr-840-gujhc\/","title":{"rendered":"Maheshkumar Bhagvandas Patel v. ITO (2025) 482 ITR 840 (Guj)(HC)"},"content":{"rendered":"<p>Held that the assessee had specifically made a request for an opportunity of personal hearing through video conferencing. A similar request was also made on the web portal of the Income-tax Department. It was admitted that the assessee had not been given the opportunity of a personal hearing. Hence, the order of assessment under section 144 was not valid (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B: Faceless Assessment-Opportunity of personal hearing must be given if requested-Order of assessment not valid.[S.144B(6),  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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60107","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fDt","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60107","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=60107"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60107\/revisions"}],"predecessor-version":[{"id":60108,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60107\/revisions\/60108"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}