{"id":22594,"date":"2021-11-14T13:18:10","date_gmt":"2021-11-14T07:48:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/perumallur-vankipuram-janardhanan-v-ito-2021-281-taxman-184-mad-hc\/"},"modified":"2021-11-14T13:18:10","modified_gmt":"2021-11-14T07:48:10","slug":"perumallur-vankipuram-janardhanan-v-ito-2021-281-taxman-184-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/perumallur-vankipuram-janardhanan-v-ito-2021-281-taxman-184-mad-hc\/","title":{"rendered":"Perumallur Vankipuram Janardhanan v. ITO (2021) 281 Taxman 184 (Mad.)( HC)"},"content":{"rendered":"<p>Dismissing the appeal the Court held that, \u00a0ITO \u00a0Tiruvallur had issued reopening notice to assessee and it had also submitted report of ITO, Tiruvallur that he visited last known address of assessee to verify address of assessee and found that address belonged to assessee, but house was let out and tenants informed him that they were receiving reopening notice by department and forwarding them to assessee. Therefore proceedings were initiated in a proper manner . Tribunal was justified in remanding matter back to Assessing Officer to adjudicate matter afresh .\u00a0 (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148 : Reassessment \u2013 Notice was served on the last known address \u2013 Tribunal remanding the matter \u2013 Remand is held to be justified [ S..147 , 254(1) ]  <\/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-22594","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Sq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22594","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=22594"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22594\/revisions"}],"predecessor-version":[{"id":22595,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22594\/revisions\/22595"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22594"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22594"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22594"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}